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A query was raised regarding whether voluntary membership fees intended to cover the expenses of a non-profit association are deductible for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are only deductible if the association has been declared to be of public utility and the contribution is made with a spirit of liberality.
Issue raised: Deductibility in Personal Income Tax.
For membership fees to entitle the holder to the tax deduction for donations, the entity must be a foundation or an association declared to be of public utility. In the case of associations of public utility, the fee must be paid with a spirit of liberality, which is determined through objective criteria and not by subjective motivations. Particular attention must be paid to the rights that the bylaws grant to members in exchange for the payment of the fee.
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