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A public utility association has enquired whether the monthly contributions of its full members are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has ruled that only those fees paid out of pure liberality, which do not entitle the member to receive services or benefits, are deductible.
Cuestión planteada Deducibilidad de las aportaciones económicas mensuales satisfechas por los socios numerarios.
Las cuotas de socios no son deducibles por regla general al no ser donaciones voluntarias ni con ánimo de liberalidad. No obstante, las cuotas a asociaciones de utilidad pública pueden ser deducibles si se realizan con ánimo de liberalidad, lo cual se determina por criterios objetivos y no por motivaciones subjetivas. En este caso, las cuotas de socios numerarios son deducibles siempre que no correspondan al derecho a percibir una prestación presente o futura, pero no lo son las cantidades abonadas por los servicios recibidos.
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