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V2659-17 18 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Professional association fees are deductible if membership is mandatory for employment

A taxpayer inquired whether professional association fees can be deducted from employment income. The Directorate General for Taxes (DGT) ruled that this is only possible if membership is a mandatory requirement for performing the activity, subject to certain limits.

The question raised

Deductibility of professional association fees for the determination of net employment income.

The DGT's ruling

Fees paid to professional associations are deductible to the extent they correspond to their essential purposes, provided that membership is mandatory for the performance of the work. This deduction is subject to an annual limit of 500 euros.

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