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A retired Civil Guard officer asks whether voluntary payments to the Civil Guard Pro Orphans Association are deductible. The DGT confirms that they are, as such expenses are recognised as deductible under IRPF regulations.
Cuestión planteada Si las cuotas satisfechas voluntariamente a la Asociación Pro Huérfanos de la Guardia Civil tras el pase a la situación de retiro pueden considerarse gastos deducibles en el Impuesto sobre la Renta de las Personas Físicas.
Las cotizaciones a los colegios de huérfanos o entidades similares se consideran gastos deducibles de los rendimientos íntegros del trabajo según el artículo 19.2.c) de la LIRPF. Por tanto, el contribuyente puede considerar como gasto deducible la cuota satisfecha a la Asociación Pro Huérfanos de la Guardia Civil.
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