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A query was raised regarding whether payments made to a non-profit association qualify for tax relief on donations under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that for such deductions to apply, the entity must be of public utility or fall under Law 49/2002, and the payment must be an irrevocable donation made without any consideration in return.
Question posed: Whether amounts paid to a non-profit association may benefit from the donation deduction established in the Personal Income Tax.
To apply the deduction, the entity must be a recognized foundation, a public utility association, or be subject to Law 49/2002. Membership fees shall only be deductible if they are made with a spirit of liberality and do not grant rights in exchange. The existence of such spirit of liberality depends on objective criteria and the rights granted by the association's statutes.
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