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Practical Income Manual 2021.

Deductible expenses of article 19 of the Personal Income Tax Law

Once the full performance of the work has been determined, the expenses that the Personal Income Tax Law qualifies as deductible must be deducted to determine the net performance. For these purposes, only the following are considered tax-deductible expenses:

  1. Contributions to Social Security or to mandatory general mutual societies for civil servants.

    Attention: Contributions to systems that, according to the regulations of the country of origin, are analogous to Social Security or Mutual Insurance in other States and are made due to the development of their work as an employed person in said country, provided that the contributions are directly linked to the full earnings of the work declared in the IRPF .

  2. Deductions for passive rights.

  3. Contributions to orphan schools or similar institutions.

  4. The fees paid to unions and the fees paid to professional associations.

    Fees paid to professional associations will be deductible as an expense when membership is mandatory for the performance of work, in the part that corresponds to the essential purposes of these institutions, and with a limit of 500 euros per year (See art. 10 Regulation IRPF ).

  5. Legal defense expenses derived directly from litigation arising in the taxpayer's relationship with the person from whom they receive the income, with a limit of 300 euros per year.

  6. Other expenses other than those above.