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A university professor enquired whether he could claim personal income tax (IRPF) relief for a donation to a public university if he managed the funds and could use them for his own research expenses. The Directorate General for Taxes (DGT) has ruled that the deduction cannot be applied.
Cuestión planteada Posibilidad de aplicar la deducción por donaciones en su declaración por el Impuesto sobre la Renta de las Personas Físicas teniendo en cuenta que el propio donante será receptor de parte de las cantidades donadas.
Para que una donación dé derecho a la deducción en el IRPF, debe cumplir el requisito de ser un donativo irrevocable, puro y simple según la Ley 49/2002. En este caso, al ser el donante quien gestiona la cantidad y poder proponer el abono de sus propios gastos de viaje y estancia, la aportación no se considera pura y simple. Por tanto, no genera derecho a la deducción prevista en el artículo 68.3 de la LIRPF.
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