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A foundation asks about the application of IRPF deductions for donations. The DGT explains that donations are deductible only if they are irrevocable, pure and unconditional, without consideration, and made with a spirit of generosity.
Cuestión planteada Aplicación de la deducción por donativos en el Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la deducción por donativos, la entidad debe ser una entidad sin fines lucrativos o una fundación/asociación de utilidad pública según la Ley 49/2002. Las aportaciones deben ser irrevocables, puras y simples, sin derecho a recibir bienes o servicios a cambio. En el caso de cuotas de asociaciones, estas solo son deducibles si se realizan con ánimo de liberalidad, lo cual se determina por criterios objetivos y no por motivaciones subjetivas.
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