Skip to content
Back to index
V2128-20 25 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ánimo de liberalidad

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

A query was raised regarding whether membership fees for a public utility association dedicated to sports are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that they are only deductible if they constitute donations or irrevocable, pure, and simple contributions made with the intent to give, without any consideration in return.

The question raised

Deductibility of a portion of the fees paid by members for the promotion of sport.

The DGT's ruling

Membership 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. The contribution must not involve a present or future consideration for a good or service.

Book your free first meeting