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A trade union has requested clarification on whether an extraordinary fee can be deducted as an expense for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the funds are not used to cover individual actions of members and the deduction is applied only when the money is effectively allocated to the purposes set out in the union's statutes.
Cuestión planteada La indicada cuota sindical extraordinaria, ¿puede tener la consideración de gasto deducible para la determinación del rendimiento neto del trabajo?
Para que la cuota sindical extraordinaria sea deducible, la cuantía no debe destinarse a cubrir las consecuencias de actos individuales de los afiliados, salvo que sean en ejercicio de funciones representativas. Además, debido al derecho de devolución si no se cumplen los fines, la deducción se produce en el periodo impositivo en que las cantidades se destinen efectivamente a los fines estatutarios establecidos.
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