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A query was raised regarding whether an employee can deduct donations made to a foundation from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that to qualify for the deduction, the donation must be irrevocable, absolute, and made without any consideration in goods or services. Furthermore, the recipient entity must comply with the requirements of Law 49/2002 or be a recognised foundation or association of public utility.
Cuestión planteada Si los donativos efectuados a una fundación por parte de uno de sus trabajadores pueden beneficiarse de la deducción por donativos establecida en el Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la deducción, los donativos deben ser irrevocables, puros y simples, sin que supongan una contraprestación presente o futura de un bien o servicio. La entidad receptora debe ser una entidad de la Ley 49/2002, una fundación legalmente reconocida que rinda cuentas al protectorado, o una asociación de utilidad pública. En el caso de cuotas de asociación, estas solo serán deducibles si se realizan con ánimo de liberalidad, lo cual se determinará mediante criterios objetivos y no motivaciones subjetivas.
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