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The inquiry asks whether members of an association covered by Law 49/2002 can deduct their membership fees from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that this is only possible if the fees are irrevocable, pure, and simple donations, made without any consideration and with the intent to make a gift.
Cuestión planteada Posibilidad de acogerse por parte de sus socios a la deducción por donativos en el Impuesto sobre la Renta de las Personas Físicas por las cuotas de afiliación que satisfacen a la misma.
Para que las cuotas de afiliación sean deducibles, deben ser donativos o aportaciones irrevocables, puros y simples, sin derecho a prestaciones presentes o futuras. Excepcionalmente, las cuotas a asociaciones de utilidad pública son deducibles si se realizan con ánimo de liberalidad. La existencia de este ánimo debe determinarse mediante criterios objetivos, atendiendo a los derechos que los estatutos otorguen a los socios a cambio del pago.
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