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V2274-14 4 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Professional fees are not deductible if membership is not mandatory for the job

A professional inquired whether lawyer association fees are deductible for Income Tax (IRPF) purposes, given that her company reimburses the amount. The Directorate General for Taxes (DGT) ruled that they are not deductible because membership is not a mandatory requirement for performing her professional duties.

The question raised

Whether the fees paid to the professional association are considered a deductible expense for income from employment under Personal Income Tax (IRPF).

The DGT's ruling

Article 19.2.d) of Law 35/2006 allows for the deduction of professional association fees when membership is mandatory and limited to essential purposes. Since membership is not mandatory for the performance of the taxpayer's work, the requirement of necessity for deductibility is not met. Therefore, the fees do not constitute a deductible expense in respect of income from employment.

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