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V1802-18 ·21 June 2018 ·consulta-vinculante Medium impact
Tax

Donation deduction percentages apply to total donations

The DGT clarifies that donation deduction rates are calculated on the total amount of donations, gifts and contributions, not on a per-donation basis.

In 6 key points

How it affects those involved

Taxpayers can now deduct the full amount of donations to non-profit organisations based on the total donation sum.

Lifecycle

2018-06-21PublishedPublished 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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