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V1952-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Ordinary membership fees for public interest associations are non-deductible if they grant rights to members

A public interest association has requested clarification on whether its members can deduct their annual ordinary membership fees. The Directorate General for Taxes (DGT) has ruled that ordinary fees are not tax-deductible if the payment confers rights upon the members, although additional voluntary contributions may qualify for deduction.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between membership fees and donations, limiting tax relief for members of associations where fees are linked to specific rights or benefits.

Lifecycle

2024-09-17PublishedPublished 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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