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A regional sports federation has enquired whether its members can deduct their annual membership fees as donations. The Directorate General for Taxes (DGT) has ruled that this is not possible because the payment is neither voluntary nor made with the intent of a liberal gift.
Cuestión planteada Si los importes satisfechos por los federados por dicho concepto pueden beneficiarse de la deducción por donativos en el Impuesto sobre la Renta de las Personas Físicas.
Para que una cuota sea deducible como donativo, debe ser una aportación irrevocable, pura y simple, sin contraprestación presente o futura. El pago de la licencia federativa no es deducible porque carece de carácter voluntario, al ser necesario para obtener la condición de federado. Además, no existe ánimo de liberalidad, ya que el pago otorga derechos como participar en competiciones o disponer de un seguro médico.
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