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A professional association has requested clarification on whether it can distribute its surplus membership fees among its members and how this would be taxed. The Directorate General for Taxes (DGT) has ruled that, as members do not have an inherent right to these funds, the distribution constitutes a donation or a gratuitous transfer.
This ruling clarifies that any distribution of surplus funds from a professional association to its members is treated as a gift, triggering Inheritance and Gift Tax liabilities for the recipients.
The tax team reviews your specific situation.
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