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V0943-15 ·26 March 2015 ·consulta-vinculante Medium impact
Tax

Donation tax relief unavailable if donor manages funds for personal benefit

A university professor enquired whether he could claim personal income tax (IRPF) relief for a donation to a public university if he managed the funds and could use them for his own research expenses. The Directorate General for Taxes (DGT) has ruled that the deduction cannot be applied.

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2015-03-26PublishedPublished 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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