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A taxpayer asks whether they can apply the deduction for a donation made via bank transfer on December 31, 2020, even though the foundation received the funds on January 4, 2021. The DGT responds that the deduction must be claimed in the period in which the donation is effectively received.
Question posed: Whether the application of the deduction for donations is possible in the 2020 Personal Income Tax return.
To claim the deduction for donations, attention must be paid to the date on which the donation is effectively made, regardless of when the transfer order is issued. Therefore, the deduction corresponds to the tax period in which the beneficiary entity receives the funds.
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