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V1118-21 ·27 April 2021 ·consulta-vinculante Medium impact
Tax

Tax relief for donations may apply if the public school is an administrative entity

A worker has enquired whether a voluntary donation made to her public school can be deducted from her income tax return. The Directorate General of Taxes (DGT) states that eligibility for the deduction depends on whether the school is an entity of the Administration or falls under Law 49/2002, and whether the specific requirements for the donation are met.

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2021-04-27PublishedPublished 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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