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V1028-22 ·6 May 2022 ·consulta-vinculante Medium impact
Tax

The €150 limit for donation tax relief does not double in joint tax returns

A married couple enquired whether the €150 limit for applying the 80% tax relief on donations could be doubled when filing a joint Income Tax return. The Directorate General for Taxes (DGT) ruled that the quantitative limits applicable to individual taxation remain identical for joint filings.

In 5 key points

How it affects those involved

Taxpayers filing joint returns cannot aggregate or double individual donation limits to increase their tax relief entitlement.

Lifecycle

2022-05-06PublishedPublished 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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