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A taxpayer inquired whether their monthly contributions to a non-profit entity are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Tax Administration (DGT) ruled that for such contributions to be deductible, they must constitute donations or irrevocable, pure, and simple contributions, without involving any present or future consideration in exchange for a good or service.
Cuestión planteada Deducibilidad en el Impuesto sobre la Renta de las Personas Físicas.
Para tener derecho a la deducción, las cantidades deben ser donativos o aportaciones irrevocables, puras y simples, que no supongan una contraprestación de un bien o servicio. En el caso de cuotas de asociaciones, estas solo son deducibles si se realizan con ánimo de liberalidad, lo cual se determina mediante criterios objetivos y no por motivaciones subjetivas. Se debe atender especialmente a los derechos que los estatutos otorguen a los socios a cambio del pago de dichas cuotas.
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