PL 1938/23 X IRPF: Who will take it?

Proposal aims to make professional council fees deductible.

In the process of being analyzed by the Chamber of Deputies, Bill 1938/23 deals with the deductibility for Individual Income Tax (IRPF) purposes of contributions disbursed to professional associations.

In a nutshell; the categories of professional classes are governed by regulatory councils, which in turn are run by qualified people who exercise the same or related profession to the Body in question, in order to best represent the common interest of their professionals, as well as supervision and disciplinary measures. The Council is made up of seasonal elections, the democracy of which is the election of members by their associates.

It’s interesting to note that the Councils are not to be confused with the Trade Unions, since they have an evaluative character for professionals (who, according to the law, require qualifications in terms of technical skills).

Once a professional is a member, he or she is obliged to make annual contributions. Therefore, Bill 1938/23 proposes that the financial outlay in turn be fully considered as a deduction in the IRPF tax base.

If we consider that the educational expenses incurred during this professional’s training are already eligible for deduction and that the fixed cost of membership or renewal is directly related to the practice of professional law, the bill at least tends to be the subject of good discussions about changing the income tax guidelines, governed by Law 9.250/95.

Written by Alvaro Melo, Project Coordinator at Drummond Advisors

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