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V0961-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Entrance fees to public utility associations may be deductible if paid with the intent of liberality

A query is made as to whether a single entrance fee to a non-repayable fund of a public utility association is deductible for Personal Income Tax purposes. The DGT responds that to be deductible, it must be a donation or an irrevocable, pure, and simple contribution, without consideration, and made with the intent of liberality.

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2023-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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