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A query was raised regarding whether voluntary contributions made by companies to a Chamber of Commerce are deductible for Corporate Income Tax (CIT) and Personal Income Tax (IRPF), and whether they are exempt from VAT. The Directorate-General for Taxes (DGT) ruled that they are deductible expenses as they do not constitute donations, but they are subject to VAT because they grant specific rights to the contributor.
Cuestión planteada 1. Si el gasto correspondiente a las aportaciones voluntarias que deben satisfacer las empresas o empresarios individuales que voluntariamente opten por ser miembros de la entidad consultante, tendrá la consideración de gasto fiscalmente deducible, a efectos de determinar la base imponible del Impuesto sobre Sociedades o del Impuesto sobre la Renta de las Personas Físicas.
En el Impuesto sobre Sociedades, las aportaciones son deducibles si no son donativos o liberalidades, ya que confieren derechos de participación. Para el IRPF, los empresarios que pertenezcan voluntariamente a la Cámara pueden deducir la cuota devengada. En el IVA, las aportaciones están sujetas al tipo general del 21% al ser la contraprestación de un servicio que otorga beneficios de interés particular, no encajando en la exención de cotizaciones estatutarias.
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