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V2497-22 ·2 December 2022 ·consulta-vinculante Medium impact
Tax

Only membership fees without service consideration are deductible for Income Tax purposes

A sports association has enquired whether its members can deduct monthly fees and payments for additional services. The Directorate General for Taxes (DGT) has ruled that only membership fees that do not entitle the holder to present or future benefits and are paid out of liberality are deductible.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between deductible donations and non-deductible payments for services, limiting tax relief to pure membership contributions.

Lifecycle

2022-12-02PublishedPublished 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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