El COPCLM recuerda que, de acuerdo con lo previsto en el Artículo 10. (Gastos deducibles por cuotas satisfechas a sindicatos y Colegios profesionales), del Real Decreto 439/2007, de 30 de marzo, por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas para la determinación del rendimiento neto del trabajo, “serán deducibles las cuotas satisfechas a Colegios profesionales”.
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