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V1476-20 20 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · canon de adhesión

Membership fees are treated as amortisable intangible assets for Personal Income Tax (IRPF) purposes

A financial agent inquired whether they could deduct the amortisation of a membership fee paid to a bank and the tax treatment following contract termination. The Directorate General for Taxes (DGT) ruled that the fee constitutes a deductible intangible asset and that the termination of the contract results in a capital gain or loss.

The question raised

Cuestión planteada A efectos del Impuesto sobre la Renta de las Personas, si tiene la consideración de gasto deducible la amortización del canon de adhesión.

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