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V3543-15 ·17 November 2015 ·consulta-vinculante Medium impact
Tax

To claim the loyalty tax deduction, donations from the two previous years and 2012 must be considered to validate 2013 amounts

A non-profit religious entity has enquired whether, to apply the 40% loyalty tax deduction in 2015, it should only consider donations from 2013 and 2014 or also include those from 2012. The Directorate General for Taxes (DGT) has ruled that the 2012 financial year must also be analysed to verify compliance with the requirement that donation amounts must be equal to or greater than previous years.

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2015-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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