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V0633-22 24 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por donativos

Association fees may be deductible if considered donations made with liberality

A query was raised regarding whether annual fees paid to an association covered by Law 49/2002 allow for tax deductions for donations under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that this is only possible if the fees are donations or irrevocable, pure, and simple contributions, made without consideration and with the intent of liberality.

The question raised

Whether the annual fees paid by a natural person to an association subject to Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, may qualify for the deduction for donations in the Personal Income Tax.

The DGT's ruling

For membership fees to associations to be deductible, they must be irrevocable, pure, and simple donations or contributions that do not involve present or future consideration. Exceptionally, fees paid to associations of public utility may be treated as donations if made with the intent of liberality. This intent must be determined through objective criteria, taking into account the rights granted to members by the statutes in exchange for payment.

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