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V3171-21 22 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Liability insurance premiums and professional society fees cannot be deducted from Personal Income Tax (IRPF)

A doctor inquired whether professional liability insurance and professional society fees could be deducted from her income tax return. The Directorate General for Tax (DGT) ruled that these expenses are not included in the exhaustive list of deductible expenses for income from employment.

The question raised

Whether such expenses may be deducted in the annual Personal Income Tax return.

The DGT's ruling

Deductible expenses for obtaining net employment income are limited exclusively to those provided for in Article 19.2 of the Personal Income Tax Law. This closed list does not include liability insurance premiums or professional association fees. Therefore, such amounts are not deductible.

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