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V2915-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

Membership fees of an association cannot be deducted if the payment entitles the member to receive services in return

A member inquired whether fees paid to a dyslexia support association were deductible for Personal Income Tax (IRPF) purposes. The DGT responds that they are not deductible if the payment constitutes consideration for services received, such as psychological or educational support.

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2023-10-31PublishedPublished 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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