Skip to content
V0365-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Donations to non-affiliated political parties may qualify for tax relief under the Patronage Law

A query was raised regarding whether a monetary donation to a political party to which one is not affiliated allows for a deduction in Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, provided the requirements of Organic Law 8/2007 are met, such donations are governed by the tax relief provisions of Law 49/2002.

In 6 key points

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact