Skip to content
V0595-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

Free mentoring services do not qualify for charitable deduction

A public utility association asks whether free mentoring services provided by volunteers can be certified to allow them to claim the charitable deduction. The DGT responds that providing services is not a donation of goods or rights and therefore does not entitle the recipient to the deduction.

In 6 key points

How it affects those involved

Volunteers offering free mentoring services cannot claim the charitable deduction in their personal income tax returns.

Lifecycle

2025-04-01PublishedPublished 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