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V1241-23 ·11 May 2023 ·consulta-vinculante Medium impact
Tax

Requirements for IRPF deductions on donations and association fees

A foundation asks about the application of IRPF deductions for donations. The DGT explains that donations are deductible only if they are irrevocable, pure and unconditional, without consideration, and made with a spirit of generosity.

In 6 key points

Lifecycle

2023-05-11PublishedPublished 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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