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A member inquired whether fees paid to a dyslexia support association were deductible for Personal Income Tax (IRPF) purposes. The DGT responds that they are not deductible if the payment constitutes consideration for services received, such as psychological or educational support.
Question posed: Deductibility for Personal Income Tax (IRPF) of payments made to the association due to membership status.
Association fees are only deductible if they are made with the intent of liberality, that is, as pure and simple donations without present or future consideration. If the payment of the fee grants the right to receive services (such as tutoring or psychological support), there is no intent of liberality and the deduction for donations is not applicable. The existence of this intent of liberality must be determined through objective criteria and not through subjective motivations.
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