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El consultante pregunta cómo aplicar los porcentajes de deducción por donativos realizados a dos entidades sin fines lucrativos de forma reiterada. La DGT responde que, si los donativos de 2024 son iguales o superiores a los de 2023, y estos a su vez iguales o superiores a los de 2022, se aplica el porcentaje incrementado.
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