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A taxpayer inquired whether donations made to a Brotherhood on behalf of their minor children are deductible for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the tax deduction applies only to each member for their own contributions and cannot be extended to those of their children.
Cuestión planteada El consultante desea conocer si los donativos efectuados a favor de una determinada Hermandad y a nombre de sus hijos menores de edad pueden ser objeto de deducción en el Impuesto sobre la Renta de las Personas Físicas.
Para que un donativo sea deducible, la entidad debe ser una entidad sin fines lucrativos, fundación reconocida o asociación de utilidad pública. Las cuotas de asociación solo son deducibles si se realizan con ánimo de liberalidad y son propias del asociado. La deducción corresponde a cada asociado por sus propias cuotas, sin que pueda hacerse extensible a las cuotas que abona en nombre de sus hijos.
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