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V2073-20 23 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

Professional association fees are only deductible if membership is mandatory for the job

A worker inquired whether fees paid to the Association of Social Graduates are a deductible expense for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they can only be deducted if membership is a mandatory requirement for performing their professional activity.

The question raised

Whether the membership fees paid can be considered a deductible expense for the purposes provided in Article 19.2.d) of the LIRPF.

The DGT's ruling

Fees paid to professional associations are deductible when membership is mandatory for the performance of work. This deduction applies to the portion corresponding to the essential purposes of the institution and is subject to an annual limit of 500 euros. In this specific case, deductibility cannot be determined because it is not specified whether membership is mandatory for the applicant.

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