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A query was raised regarding whether payments made to a non-profit association qualify for tax relief on donations under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that for such deductions to apply, the entity must be of public utility or fall under Law 49/2002, and the payment must be an irrevocable donation made without any consideration in return.
The tax team reviews your specific situation.
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