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Se consulta si las cuotas anuales pagadas a una asociación acogida a la Ley 49/2002 permiten la deducción por donativos en el IRPF. La DGT responde que solo es posible si las cuotas son donativos o aportaciones irrevocables, puras y simples, sin contraprestación y con ánimo de liberalidad.
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