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V0087-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Membership fees for public utility associations may be deductible in joint tax returns if made as a gift

A public utility association has enquired whether membership fees paid by its members (individuals with intellectual disabilities) can be deducted in the joint Personal Income Tax (IRPF) returns of the members and their parents. The Directorate General for Taxes (DGT) has ruled that this is possible provided that the fees are irrevocable, pure, and simple donations, made with the intent to give and without any consideration.

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2024-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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