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A public utility association has enquired whether membership fees from its 'collaborating friends' and 'benefactor friends' categories qualify for tax deductions. The Directorate General for Taxes (DGT) has ruled that because members receive benefits such as free access or discounts, the necessary intent of liberality required for patronage is lost.
Cuestión planteada Si estas figuras tienen derecho a practicar las deducciones previstas en el Título III de la Ley 49/2002 por las cantidades aportadas a la asociación consultante.
Para que las aportaciones den derecho a las deducciones del Título III de la Ley 49/2002, deben ser irrevocables, puras, simples y realizadas con animus donandi. Si las cantidades satisfechas son una contraprestación por servicios o beneficios (como descuentos o accesos), se desvirtúa el ánimo de liberalidad. No es relevante que el valor de las prestaciones sea inferior al de la aportación realizada.
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