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V2128-20 ·25 June 2020 ·consulta-vinculante Medium impact
Tax

Membership fees for public utility associations may be deductible if paid as gifts

A query was raised regarding whether membership fees for a public utility association dedicated to sports are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that they are only deductible if they constitute donations or irrevocable, pure, and simple contributions made with the intent to give, without any consideration in return.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between membership fees and deductible donations, requiring that payments to public utility associations must be made without expectation of service or benefit to qualify for tax relief.

Lifecycle

2020-06-25PublishedPublished 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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