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V0344-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Tax relief for donations in Personal Income Tax depends on the legal nature and purposes of the recipient entity

A query was raised regarding whether donations made by individuals to a sports group qualify for tax relief in Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) indicates that the right to deduction is conditional upon the entity being a non-profit organisation, a recognised foundation, or a public utility association under current regulations.

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2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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