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V2162-24 9 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por donativos

Entrance fees for public utility associations may be deductible if made as a gift without consideration

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.

The question raised

Whether it is possible to benefit from the deduction for donations in the Personal Income Tax for the aforementioned entry fee.

The DGT's ruling

To apply the deduction for donations, the entity must be an association declared to be of public utility or a foundation that reports to the protectorate. The contribution must be a donation or membership fee that does not grant the right to receive a present or future benefit. The existence of the intent of liberality depends on objective criteria, such as the rights granted by the association's statutes, and not on subjective motivations.

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