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V1026-16 15 March 2016 · 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 tax-deductible if paid as gifts

A query was raised regarding whether membership fees paid to a public utility association under Law 49/2002 are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that while such fees are generally not deductible as they do not constitute donations, they may exceptionally be deductible if paid with the intent of liberality (as a gift).

The question raised

Deductibility of annual fees paid.

The DGT's ruling

As a general rule, membership fees are not deductible as they do not constitute voluntary contributions or be made with the intent of liberality. However, fees paid to associations declared to be of public utility may be treated as donations if they are made with the intent of liberality. To determine this intent, objective criteria must be used rather than subjective motivations, paying particular attention to the rights granted to members by the statutes in exchange for payment.

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