Skip to content
V1836-21 ·10 June 2021 ·consulta-vinculante Medium impact
Tax

40% tax deduction rate applicable for repeated donations in Personal Income Tax

A taxpayer inquired about the applicable donation deduction amount for their 2020 tax return following consistent contributions to the same entity. The Directorate General of Taxes (DGT) ruled that, having maintained equal or higher amounts in the two preceding years, the increased deduction rate may be applied.

In 6 key points

Lifecycle

2021-06-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact