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V5246-16 ·13 December 2016 ·consulta-vinculante Medium impact
Tax

Only membership fees that do not entitle the holder to a present or future benefit are tax-deductible

A public utility association has enquired whether the monthly contributions of its full members are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has ruled that only those fees paid out of pure liberality, which do not entitle the member to receive services or benefits, are deductible.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between deductible donations and non-deductible membership fees, limiting tax relief to contributions made without expectation of return.

Lifecycle

2016-12-13PublishedPublished 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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