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A public utility association asks whether free mentoring services provided by volunteers can be certified to allow them to claim the charitable deduction. The DGT responds that providing services is not a donation of goods or rights and therefore does not entitle the recipient to the deduction.
Question raised: What requirements and procedures must the Association follow to ensure that the provision of free mentoring services to the Association by volunteer mentors can be certified for the purpose of the mentors applying the donation deduction established in Article 68.3 of the Personal Income Tax Law.
The provision of mentoring services does not constitute the donation of a good or right, but rather a provision of services not contemplated in Article 17 of Law 49/2002. For this reason, the deduction for donations provided for in Article 19 of said Law nor that established in Article 68.3.b) of the LIRPF cannot be applied. As the deduction is not applicable, the association has no certification obligations for these services.
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