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The inquirer asks whether membership fees and donations to a brotherhood or confraternity allow for tax deductions under Personal Income Tax (IRPF). The Directorate General for Tax (DGT) responds that the deduction depends on whether the entity is a public utility association, a recognised foundation, or a non-profit entity under Law 49/2002.
Cuestión planteada El consultante desea conocer si las cuotas ordinarias y donativos a favor de una Hermandad/Cofradía pueden ser objeto de deducción en el Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la deducción, la entidad debe ser una entidad sin fines lucrativos, una fundación que rinda cuentas al protectorado o una asociación de utilidad pública. Las cuotas de afiliación solo son deducibles si se realizan con ánimo de liberalidad y no otorgan derechos a cambio. La existencia de dicho ánimo de liberalidad debe determinarse mediante criterios objetivos, atendiendo a los derechos que los estatutos otorguen a los socios.
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