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V1587-19 27 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción

Membership fees for public utility associations may be deductible if paid as gifts

A query was raised regarding whether voluntary membership fees paid to an association are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) indicates that if the association is of public utility, fees may be deductible provided they are irrevocable, pure and simple donations made with the intent to give and without any consideration.

The question raised

Deductibility of the fees paid.

The DGT's ruling

For contributions to public utility associations to be deductible, they must be irrevocable, pure, and simple donations or contributions that do not involve any present or future consideration. The deduction requires that the contribution be made with the intent of liberality, which is determined through objective criteria rather than subjective motivations. Particular attention must be paid to the rights granted to members by the statutes in exchange for the payment of the fee.

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