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V0632-22 24 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por donativos

Donations made on behalf of minor children are not deductible for Personal Income Tax (IRPF)

A taxpayer inquired whether donations made to a Brotherhood on behalf of their minor children are deductible for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the tax deduction applies only to each member for their own contributions and cannot be extended to those of their children.

The question raised

The taxpayer wishes to know whether donations made in favor of a specific Brotherhood and on behalf of their minor children may be subject to deduction in the Personal Income Tax.

The DGT's ruling

For a donation to be deductible, the entity must be a non-profit entity, a recognized foundation, or a public utility association. Association fees are only deductible if they are made with the intent of liberality and are personal to the member. The deduction corresponds to each member for their own fees, and cannot be extended to fees paid on behalf of their children.

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