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A public interest association has requested clarification on whether its members can deduct their annual ordinary membership fees. The Directorate General for Taxes (DGT) has ruled that ordinary fees are not tax-deductible if the payment confers rights upon the members, although additional voluntary contributions may qualify for deduction.
Cuestión planteada Posible aplicación de la deducción por donativos a los asociados por la cuota anual ordinaria satisfecha.
Las cuotas de socios no son deducibles porque no tienen carácter de donación al carecer de voluntariedad y ánimo de liberalidad. Excepcionalmente, las cuotas a asociaciones de utilidad pública son deducibles si se realizan con ánimo de liberalidad. Si el pago de la cuota ordinaria otorga derechos según los estatutos, no se cumple el requisito de donación. Solo podrían ser deducibles las cantidades adicionales satisfechas voluntariamente.
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