Income 2018 – 2019 | This is how you must include in the declaration the union fees and professional associations

The payment of union dues and professional association fees during 2018 is considered a deductible expense in the Income Statement. The taxpayer must enter the amount in boxes 0014 and 0015 to reduce the base of work income. he.

When reviewing the draft data provided by the Tax Agency, the taxpayer must not forget to add the 2018 expenses made for union dues or professional associations. According to the personal income tax law, both payments will be deductible when calculating the net income from work.

The taxpayer must fill in boxes 0014 and 0015, as appropriate. The rule establishes the particularity that the fees paid to professional associations when the association is mandatory for the performance of the work, such as lawyers or doctors, and will have a limit of 500 euros per year.