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A query was raised regarding whether annual fees paid to an association covered by Law 49/2002 allow for tax deductions for donations under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that this is only possible if the fees are donations or irrevocable, pure, and simple contributions, made without consideration and with the intent of liberality.
Cuestión planteada Si las cuotas anuales satisfechas por una persona física a una asociación acogida a la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo, puede acogerse a la deducción por donativos en el Impuesto sobre la Renta de las Personas Físicas.
Para que las cuotas a asociaciones sean deducibles, deben ser donativos o aportaciones irrevocables, puras y simples, que no supongan una contraprestación presente o futura. Excepcionalmente, las cuotas a asociaciones de utilidad pública pueden asimilarse a donativos si se realizan con ánimo de liberalidad. Este ánimo debe determinarse mediante criterios objetivos, atendiendo a los derechos que los estatutos otorguen a los socios a cambio del pago.
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