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V0118-19 18 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por donativos

To deduct donations from Personal Income Tax, the recipient entity must meet Law 49/2002 requirements or be of public utility

A taxpayer has enquired whether they can deduct contributions paid to an association for families affected by illnesses. The Directorate General for Taxes (DGT) has ruled that such a deduction is only possible if the entity meets the requirements set out in Law 49/2002 or is a declared association of public utility.

The question raised

Deductibility of annual fees paid.

The DGT's ruling

The right to a tax deduction for donations under Article 68.3 of the Personal Income Tax Law (LIRPF) depends on the nature of the recipient entity. This must be a non-profit entity pursuant to Articles 2 and 16 of Law 49/2002, a legally recognized foundation accountable to the protectorate, an association declared to be of public utility, or a foreign foundation with a delegation registered in the Registry of Foundations. Without accreditation that the entity meets these conditions, the right to the deduction cannot be determined.

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