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The taxpayer asks whether entrance fees for a public utility association are deductible for Personal Income Tax (IRPF) purposes. The DGT indicates that for such a fee to be deductible, it must constitute a donation or an irrevocable, pure, and simple contribution, without any right to receive benefits in return.
Cuestión planteada Si puede acogerse a la deducción por donativos en el Impuesto sobre la Renta de las Personas Físicas por la citada cuota de entrada.
Para aplicar la deducción por donativos, la entidad debe ser una asociación declarada de utilidad pública o una fundación que rinda cuentas al protectorado. La aportación debe ser un donativo o cuota de afiliación que no otorgue derecho a recibir una prestación presente o futura. La existencia del ánimo de liberalidad depende de criterios objetivos, como los derechos que otorgan los estatutos de la asociación, y no de motivaciones subjetivas.
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