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V0036-16 8 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por donativos

Tax deduction available for donations of assets to local entities such as municipal libraries

A taxpayer donated books and magazines valued at 14,350 euros to a municipal public library. The DGT clarifies that, as it is a local entity, the deduction is governed by Law 49/2002.

The question raised

Possibility of applying a deduction for the aforementioned donation.

The DGT's ruling

Donations of assets to local entities entitle the donor to deductions pursuant to Law 49/2002. For the 2015 tax year, the deduction is 50% for the first 150 euros of the base and 27.5% for the remainder. The deduction base for donations of assets is determined in accordance with the provisions of Article 18 of said law.

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