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V1701-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Donations to a religious entity do not qualify for tax incentives unless it is a patronaged beneficiary

A Christian Evangelical religious entity has enquired whether the donations it receives are tax-deductible for its donors. The Directorate General for Taxes (DGT) has ruled that, as it cannot be determined whether the entity is a church or an association entitled to the benefits of the Cooperation Agreement, it is not considered a beneficiary of patronage.

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2023-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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