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V2736-23 ·9 October 2023 ·consulta-vinculante Medium impact
Tax

Donations to religious orders may be tax-deductible if they meet Law 49/2002 requirements

The taxpayer asks whether donations to religious orders are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) responds that deductibility depends on whether the entity qualifies as a beneficiary of patronage under Law 49/2002, which includes entities of the Catholic Church and other denominations regulated by agreements with the State.

In 6 key points

How it affects those involved

Taxpayers making donations to religious organisations must ensure the recipient entity is officially registered as a patronised entity under Law 49/2002 to claim tax relief.

Lifecycle

2023-10-09PublishedPublished 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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