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V1163-23 8 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

Contributions to the Civil Guard Pro-Orphans Association are deductible for Income Tax purposes

A member of the Civil Guard has enquired whether the monthly fee deducted from their salary for the Pro-Orphans Association is tax-deductible. The Directorate General for Taxes (DGT) has ruled that it is, as the association is considered an entity similar to an orphans' college.

The question raised

Question posed: Whether said fee deducted from their monthly payroll can be considered a deductible expense when determining their net employment income in their Personal Income Tax return, pursuant to the provisions of Article 19 of the LIRPF.

The DGT's ruling

Contributions to the Civil Guard Pro-Orphans Association are classified as deductible expenses from net employment income. This is because the entity is similar to an orphanage, whose purpose is the protection, assistance, and instruction of the children of its members.

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