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A non-profit association asks about the timing of imputing membership fees and their deductibility in personal income tax. The DGT responds that income must be imputed upon accrual and that members cannot deduct these fees since the entity is not a public utility association.
Cuestión planteada 1º) Cuál sería el momento de imputación de los ingresos a efectos fiscales en relación con las cuotas satisfechas por los socios, y en su caso cuál sería el criterio contable que se debería aplicar.
En el Impuesto sobre Sociedades, los ingresos por cuotas de asociados deben imputarse al período impositivo en que se produzca su devengo, con independencia de su cobro. Respecto al IRPF, los socios no tienen derecho a la deducción por donativos ya que la entidad no es una asociación declarada de utilidad pública ni está comprendida en la Ley 49/2002.
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