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V4806-16 10 November 2016 · 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 a gift

A query was raised regarding whether membership fees for a public utility association are deductible for Personal Income Tax (IRPF) purposes and what requirements must be met. The Directorate General for Taxes (DGT) ruled that they may be deductible if paid with the intent of liberality, which requires assessing objective criteria such as the rights granted under the association's statutes.

The question raised

Right to claim a deduction for all members for fees paid voluntarily and with the intent of liberality, regardless of whether some of them make additional payments for services received, type of deduction, and the obligation to issue a supporting certificate.

The DGT's ruling

Membership fees for associations 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 deduction is governed by Law 49/2002 and requires certification from the beneficiary entity.

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