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A public utility association enquired whether the relatives of mentally ill patients could claim tax deductions for copayments made for places in their centre. The Directorate-General for Taxes (DGT) ruled that these payments do not constitute donations, as they represent the price of a service and lack the intent to make a gift.
Question posed: Application of the deductions provided for in Title III of Law 49/2002, on the tax regime of non-profit entities and tax incentives for patronage, to contributions made by families, co-payment.
For an amount to be deductible as a donation, it must be an irrevocable, pure, and simple contribution made with the intent of liberality. Amounts paid as co-payments to cover the costs of places in a center are not comparable to donations, as they are neither voluntary nor made with the intent of liberality, but rather correspond to the payment of the price for a service rendered.
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