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A query was raised regarding whether membership fees for a public utility association dedicated to sports are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that they are only deductible if they constitute donations or irrevocable, pure, and simple contributions made with the intent to give, without any consideration in return.
Cuestión planteada Deducibilidad de una parte de las cuotas satisfechas por sus socios para la promoción del deporte.
Las cuotas de socios a asociaciones declaradas de utilidad pública pueden ser asimilables a donativos si se realizan con ánimo de liberalidad. Para determinar este ánimo, se deben usar criterios objetivos y no motivaciones subjetivas, atendiendo especialmente a los derechos que los estatutos otorguen a los socios a cambio del pago. La aportación no debe suponer una contraprestación presente o futura de un bien o servicio.
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