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A member of a non-profit entity has enquired whether their extraordinary contributions, in addition to membership fees, are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) indicates that to be deductible, these must be irrevocable, pure, and simple donations or contributions that do not involve any present or future consideration for a good or service.
Question raised: Whether those extraordinary contributions may benefit from the deduction for donations established in the Personal Income Tax.
For the amounts provided to entitle the taxpayer to the deduction, they must be irrevocable, pure, and simple donations or contributions, without consideration in the form of goods or services. In the case of association fees, these shall only be assimilated to donations if they are made with the intent of liberality, which is determined through objective criteria and not subjective motivations. The beneficiary entity must be an entity under Law 49/2002 or a foundation/association of public utility according to legal requirements. The effectiveness of the donations must be justified by a certificate issued by the beneficiary entity.
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