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V1418-15 ·6 May 2015 ·consulta-vinculante Medium impact
Tax

Membership fees of a non-profit association are charged on accrual and not deductible in personal income tax

A non-profit association asks about the timing of imputing membership fees and their deductibility in personal income tax. The DGT responds that income must be imputed upon accrual and that members cannot deduct these fees since the entity is not a public utility association.

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2015-05-06PublishedPublished 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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