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A public utility association has enquired whether membership fees paid by its members (individuals with intellectual disabilities) can be deducted in the joint Personal Income Tax (IRPF) returns of the members and their parents. The Directorate General for Taxes (DGT) has ruled that this is possible provided that the fees are irrevocable, pure, and simple donations, made with the intent to give and without any consideration.
Cuestión planteada Si las cantidades que satisfagan estas personas a la asociación podrían acogerse a la deducción por donativos del IRPF en la declaración conjunta que presentan con sus padres.
Para que las cuotas de afiliación a asociaciones de utilidad pública sean deducibles, deben ser donativos o aportaciones irrevocables, puros y simples, sin contraprestación presente o futura. Se requiere que la aportación se realice con ánimo de liberalidad, lo cual debe determinarse mediante criterios objetivos y no motivaciones subjetivas, atendiendo a los derechos que otorguen los estatutos. Si se cumplen estos requisitos y los contribuyentes tributan conjuntamente, la deducción podrá aplicarse en dicha declaración con los límites de la Ley 49/2002.
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