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In view of the income tax return for the 2025 financial year, which will be presented during the 2026 campaign, the Association reminds its members that membership fees are tax deductible, provided that they meet the requirements established in the Personal Income Tax regulations.
Persons registered as employees (salaried)
Registered individuals who work for others can deduct their membership fees when membership is mandatory to practice the profession.
In these cases, the fee is considered a deductible expense from work income, in accordance with article 19 of the Personal Income Tax Law.
✅ Maximum deduction limit: 500 euros per year (together with union dues).
✅ Where to indicate in the declaration:
Section “Employment income” → “Deductible expenses” → Box 015: “Fees to unions and professional associations”
This data does not usually appear automatically in the draft, so it must be entered manually.
Professionals who work for themselves (self-employed)
Self-employed professionals can deduct the association fee as an expense of the economic activity, provided that membership is necessary to carry it out.
✅ In this case the limit of 500 euros does not apply.
✅ The fee is included in the “Economic activity income” section, as an expense related to the activity (usually within “other external services” or equivalent section, depending on the model).
Justification of the expense
It is not necessary to attach any documents when submitting the tax return, but it is recommended to keep the bank receipts or annual certificate of fees in case the Tax Agency requests them in a later check.
A tax advantage to consider
The deduction of association fees is an important tax benefit, especially relevant for professions with mandatory association, and can contribute to reducing the annual tax burden.