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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 (según Ley 49/2002) o una fundación reconocida/asociación de utilidad pública. Las aportaciones deben ser irrevocables, puras y simples, sin derecho a contraprestaciones presentes o futuras. En el caso de cuotas de asociaciones, estas solo son deducibles si se realizan con ánimo de liberalidad, lo cual se determina mediante criterios objetivos y no motivaciones subjetivas.
What is published here, applied to a company or a specific case. The first meeting is free.
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