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V0019-15 ·7 January 2015 ·consulta-vinculante Medium impact
Tax

Membership fees may be deductible for Income Tax if the association is of public utility and involves a spirit of liberality

A query was raised regarding whether voluntary membership fees intended to cover the expenses of a non-profit association are deductible for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are only deductible if the association has been declared to be of public utility and the contribution is made with a spirit of liberality.

In 5 key points

How it affects those involved

This ruling clarifies the strict requirements for tax deductibility of membership fees, distinguishing between mandatory contributions and genuine donations to public utility entities.

Lifecycle

2015-01-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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