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V3219-23 12 December 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · actividad económica

Professional fees cannot be deducted without an active economic activity

A lawyer inquired whether they could deduct professional association fees despite not generating income from their practice. The Directorate General for Taxes (DGT) ruled that, due to the lack of income, the activity does not meet the requirements to be classified as an economic activity.

The question raised

Whether professional association fees can be considered deductible expenses of the economic activity of a lawyer, even if no income is obtained.

The DGT's ruling

For an economic activity to exist, there must be an intention to intervene in the production or distribution of goods or services. By performing interventions free of charge, this requirement is not met. Therefore, as no economic activity exists, professional association fees are not deductible for the determination of net income.

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