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A query was raised regarding whether the cost of a licence for a regional sports federation is deductible as a donation for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that it is not, as the payment is neither voluntary nor made with the intent of a liberal gift.
Cuestión planteada Si los importes satisfechos por una persona física a una federación deportiva autonómica en concepto de licencia federativa pueden beneficiarse de la deducción por donativos en el Impuesto sobre la Renta de las Personas Físicas.
Para que una cuota sea deducible debe ser un donativo o aportación irrevocable, pura y simple, sin contraprestación presente o futura. El pago de la licencia federativa no es deducible porque su pago es necesario para ser federado, careciendo de carácter voluntario. Además, no existe ánimo de liberalidad al otorgar derechos como participar en competiciones o acceder a un seguro médico.
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