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A query was raised regarding whether annual membership fees for a public utility association are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that, although fees are typically not deductible due to a lack of voluntary intent, they may exceptionally be deductible if paid with the intent of a gift (animus liberalitatis).
Cuestión planteada Deducibilidad de las cuotas anuales satisfechas por los socios en el IRPF.
Las cuotas de socios a asociaciones de utilidad pública son asimilables a donativos si se realizan con ánimo de liberalidad. Para determinar este ánimo, se deben usar criterios objetivos y no motivaciones subjetivas, atendiendo especialmente a los derechos que los estatutos otorguen a los socios a cambio del pago.
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