Contributions to the Association Pro Huérfanos de la Guardia Civil are deductible for Personal Income Tax (IRPF)

The nature of contributions made to entities for the protection of orphans has raised doubts regarding their tax treatment in the income tax return. Recently, the Dirección General de Tributos (DGT) has clarified the treatment of fees paid to the Asociación Pro Huérfanos de la Guardia Civil.

What the DGT has ruled

The inquiry asked whether fees voluntarily paid to the Asociación Pro Huérfanos de la Guardia Civil, following the transition to retirement status, are considered a deductible expense for Personal Income Tax (IRPF). The binding body has determined that these contributions fall within the deductible expenses for gross employment income.

The criterion is based on the provisions of Article 19.2.c) of the Personal Income Tax Law (LIRPF), which allows for the deduction of contributions to orphanages or entities of a similar nature. Consequently, the taxpayer can apply the fee paid to said association as a deductible expense.

What this means for you

This ruling has a direct application for individuals receiving employment income, including pensions, who make contributions to this specific association. As a deductible expense, the amount of the fee reduces the base of the gross employment income, which positively impacts the taxable base of the tax.

It is important to highlight that the deduction is applicable even if the contribution is made voluntarily after entering retirement, provided that the entity fulfills the nature of an orphanage as described in the regulations.

What you should do

To ensure the correct application of this criterion in your tax return, it is necessary to:

• Verify that the fees paid effectively correspond to the Asociación Pro Huérfanos de la Guardia Civil or entities of a similar nature.
• Keep the proof of payment for these fees to substantiate the expense before the Tax Administration.
• Assess the particular situation of each taxpayer to confirm that their income fits the LIRPF provision mentioned.