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V0087-24 15 February 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por donativos

Membership fees for public utility associations may be deductible in joint tax returns if made as a gift

A public utility association has enquired whether membership fees paid by its members (individuals with intellectual disabilities) can be deducted in the joint Personal Income Tax (IRPF) returns of the members and their parents. The Directorate General for Taxes (DGT) has ruled that this is possible provided that the fees are irrevocable, pure, and simple donations, made with the intent to give and without any consideration.

The question raised

Whether the amounts paid by these persons to the association could qualify for the personal income tax (IRPF) donation deduction in the joint tax return they file with their parents.

The DGT's ruling

For membership fees to public utility associations to be deductible, they must be donations or irrevocable, pure, and simple contributions, without present or future consideration. It is required that the contribution be made with the intent of liberality, which must be determined through objective criteria rather than subjective motivations, taking into account the rights granted by the statutes. If these requirements are met and the taxpayers file jointly, the deduction may be applied in said return within the limits of Law 49/2002.

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