Skip to content
Back to index
V3876-15 3 December 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · gastos deducibles

Professional membership fees may be deductible for Corporation Tax if related to business activity

A query was raised regarding whether a company can deduct professional membership fees paid by an administrator in their personal name. The Directorate General for Taxes (DGT) ruled that these are deductible provided they meet the requirements for registration, accrual, and substantiation, and are necessary for the provision of services to carry out the business activity.

The question raised

Whether professional association expenses may be deducted from the company's accounts, given that the entirety of the billing issued is carried out under the company's Tax Identification Number.

The DGT's ruling

Expenses for professional association fees are tax-deductible for Corporate Income Tax purposes provided they meet the requirements of accounting recognition, accrual-based attribution, and documentary justification. Furthermore, they must correspond to the provision of personal services by employees for the development of the entity's activity.

Book your free first meeting