Back to index
V2621-23 27 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Professional membership fees are deductible if membership is mandatory for work

The applicant inquired whether they could deduct the costs of mandatory membership in the Bar Association. The Directorate General for Taxes (DGT) ruled that these fees are deductible if membership is necessary for the performance of professional duties and serves essential purposes.

The question raised

Whether the costs of mandatory incorporation into a Professional Association are deductible from employment income.

The DGT's ruling

Fees for professional associations are deductible when membership is mandatory for the performance of work and corresponds to the essential purposes of the institution. This deduction is limited to 500 euros per year. In this case, the amounts paid for registration in the professional association are also deductible.

Book your free first meeting