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The taxpayer asks whether financial contributions made to a non-profit organisation to acquire bonds can be deducted from their personal income tax (IRPF). The Directorate General for Taxes (DGT) rules that these amounts do not meet the legal requirements to be classified as donations.
Cuestión planteada Si la aportación efectuada a la entidad no lucrativa para adquirir los bonos, se consideraría como un donativo susceptible de obtener el beneficio de deducción en el Impuesto sobre la Renta de las Personas Físicas.
Para que una aportación genere derecho a deducción, debe ser un donativo, donación o aportación irrevocable, puro y simple según la Ley 49/2002. Las cantidades entregadas para la adquisición de bonos no cumplen con la exigencia de ser donativos, donaciones o aportaciones irrevocables, puros y simples. Por tanto, no generan el derecho a la deducción prevista en el artículo 68.3 de la LIRPF.
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