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V2602-19 24 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Professional association fees are only deductible if membership is mandatory for the performance of work

A lawyer employed in London asks whether she can deduct her fees for the Granada Bar Association from her personal income tax (IRPF). The Directorate General for Taxes (DGT) rules that these fees are only deductible if membership is a mandatory requirement for providing services to the employer.

The question raised

Whether, in the Personal Income Tax return, expenses for payments to the Granada Bar Association may be deducted.

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