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The query examines whether membership fees paid to non-profit associations that do not hold public utility status are deductible for Personal Income Tax (IRPF) and Corporate Tax. The Directorate General for Taxes (DGT) declined to rule on Corporate Tax as it is not the relevant taxpayer and determined that, for IRPF purposes, deductions are not permitted if the entity does not qualify as a public utility.
Cuestión planteada Si las cuotas o donaciones aportadas a una Asociación sin ánimo de lucro, que no tiene la consideración de interés público, son deducibles tanto en el IRPF como en el Impuesto sobre Sociedades.
Para tener derecho a la deducción por donativos según el artículo 68.3 de la Ley 35/2006, la entidad debe ser una de las mencionadas en la Ley 49/2002 o una fundación legalmente reconocida o asociación declarada de utilidad pública. Si la asociación no ha sido declarada de utilidad pública, las cuotas satisfechas por los socios no tienen derecho a la deducción.
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