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A sports association has enquired whether its members can deduct monthly fees and payments for additional services. The Directorate General for Taxes (DGT) has ruled that only membership fees that do not entitle the holder to present or future benefits and are paid out of liberality are deductible.
Cuestión planteada Si los socios podrían aplicarse la deducción por donativos en el IRPF por las cuotas citadas.
Para que las cuotas de una asociación sean deducibles, deben ser donativos o aportaciones irrevocables, puras y simples, sin contraprestación presente o futura de un bien o servicio. Las cuotas de socios no son deducibles por regla general, salvo que se realicen con ánimo de liberalidad en asociaciones de utilidad pública. En el caso planteado, las cuotas de afiliación podrían ser deducibles si no otorgan derechos a prestaciones, pero los pagos por servicios extras no lo son.
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