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V1091-20 28 April 2020 · 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 if paid as a gift

A query was raised regarding whether annual membership fees for a public utility association are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that, although fees are typically not deductible due to a lack of voluntary intent, they may exceptionally be deductible if paid with the intent of a gift (animus liberalitatis).

The question raised

Deductibility of annual fees paid by members in Personal Income Tax (IRPF).

The DGT's ruling

Membership fees paid to public utility associations are comparable to 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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