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A retiree inquired whether the annual fee for a pensioners' association is deductible from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it is not deductible if the association is not a public utility entity or if the payment is not made as a gift (animus liberalitatis).
Cuestión planteada Tratamiento fiscal de la cuta satisfecha. Deducibilidad en el Impuesto sobre la Renta de las Personas Físicas.
Las cuotas de socios no son deducibles por regla general al no ser aportaciones voluntarias con ánimo de liberalidad. Excepcionalmente, las cuotas a asociaciones declaradas de utilidad pública pueden ser deducibles si se realizan con ánimo de liberalidad. Para determinar este ánimo, se deben usar criterios objetivos y no motivaciones subjetivas, atendiendo a los derechos que otorgan los estatutos a cambio del pago.
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