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V1211-24 ·28 May 2024 ·consulta-vinculante Medium impact
Tax

Extraordinary contributions may be deductible if they are irrevocable, pure, and without consideration

A member of a non-profit entity has enquired whether their extraordinary contributions, in addition to membership fees, are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) indicates that to be deductible, these must be irrevocable, pure, and simple donations or contributions that do not involve any present or future consideration for a good or service.

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2024-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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