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V2298-22 ·31 October 2022 ·consulta-vinculante Medium impact
Tax

Membership fees may be deductible for Income Tax if paid as gifts

The inquiry asks whether members of an association covered by Law 49/2002 can deduct their membership fees from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that this is only possible if the fees are irrevocable, pure, and simple donations, made without any consideration and with the intent to make a gift.

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2022-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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