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V0420-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Societal contributions deductible in IRPF if entity is public utility or under Law 49/2002 and payment is irrevocable gift

The DGT clarifies that contributions from members to an association may be deducted from IRPF if the association is a public utility or complies with Law 49/2002, and the payment is an irrevocable gift made without consideration.

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2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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