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The taxpayer asks whether the annual fee for an association covered by Law 49/2002 is deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) rules that for the fee to be deductible, it must constitute an irrevocable, pure, and simple donation, made without consideration and with the intent to be charitable.
Cuestión planteada Posibilidad de acogerse a la deducción por donativos en el Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la deducción, la entidad debe ser una de las previstas en la Ley 49/2002, una fundación reconocida o una asociación de utilidad pública. Las cuotas de afiliación solo son deducibles si se realizan con ánimo de liberalidad, sin derecho a prestaciones presentes o futuras. La existencia de este ánimo de liberalidad debe determinarse mediante criterios objetivos, atendiendo a los derechos que otorgan los estatutos de la asociación.
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