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The taxpayer asks whether mandatory monthly contributions to a neighborhood association in their residential development can be deducted as donations in Personal Income Tax. The DGT responds that this is not possible because the contributions do not appear to be voluntary nor do they possess the intent of liberality.
Question posed: Whether the aforementioned contributions could be deducted as donations in the Personal Income Tax of the owners.
For a contribution to be deductible as a donation, it must be an irrevocable, pure, and simple donation or contribution, without present or future consideration. Membership fees are not deductible due to the lack of voluntary character and intent of liberality, unless they pertain to associations of public utility and said intent of liberality is demonstrated through objective criteria. In this case, the information provided does not allow for the accreditation that the requirements for the deduction are met.
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