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A query was raised regarding whether monthly membership fees for a cultural association of public utility are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that, as a general rule, membership fees are not deductible; however, they may exceptionally be treated as donations if paid with the intent to donate (animus liberalitatis).
Cuestión planteada Deducibilidad de la cuota anual satisfecha por los socios.
Las cuotas de socios no son deducibles por carecer de carácter voluntario y de ánimo de liberalidad. No obstante, las cuotas a asociaciones de utilidad pública pueden ser asimilables a donativos si se realizan con ánimo de liberalidad. Para determinar este ánimo se deben usar criterios objetivos, atendiendo especialmente a los derechos que los estatutos otorguen a cambio del pago.
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