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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.
Cuestión planteada Si se podrían acoger a las deducciones establecidas en el capítulo II de la Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo por las donaciones voluntarias que realizan los familiares de los seminaristas.
La entidad consultante es beneficiaria del mecenazgo al estar incluida en el Acuerdo sobre Asuntos Económicos entre el Estado y la Santa Sede. Por tanto, se le aplica el régimen fiscal de la Ley 49/2002. Los donativos realizados por los familiares podrán dar derecho a la deducción en el IRPF siempre que sean irrevocables, puros y simples, y cumplan los requisitos de la normativa vigente.
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