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V1244-24 30 May 2024 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · mecenazgo

Donations from relatives of seminarians may qualify for income tax relief if the entity is a beneficiary of patronage

A religious entity sought clarification on whether donations from the relatives of its seminarians qualify for tax deductions under Law 49/2002. The Directorate General for Taxes (DGT) ruled that since the entity is a beneficiary of patronage, such donations may be deductible provided they are irrevocable, pure, and simple.

The question raised

Whether it would be possible to avail of the deductions established in Chapter II of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, for the voluntary donations made by the relatives of the seminarians.

The DGT's ruling

The consulting entity is a beneficiary of patronage as it is included in the Agreement on Economic Matters between the State and the Holy See. Therefore, the tax regime of Law 49/2002 applies to it. Donations made by relatives may entitle them to a deduction in Personal Income Tax (IRPF) provided they are irrevocable, pure and simple, and comply with the requirements of the current regulations.

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