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A taxpayer has enquired whether they can deduct contributions paid to an association for families affected by illnesses. The Directorate General for Taxes (DGT) has ruled that such a deduction is only possible if the entity meets the requirements set out in Law 49/2002 or is a declared association of public utility.
Taxpayers seeking to claim tax relief on donations must ensure the recipient organisation holds the correct legal status to qualify for such deductions.
The tax team reviews your specific situation.
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