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V1247-24 30 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · base liquidable

Excess donations exceeding 10% of taxable base cannot be carried forward to subsequent years

A taxpayer inquired whether an excess donation to a foundation, which exceeds the 10% limit of their taxable base, can be deducted in future tax years. The Directorate General of Taxes (DGT) ruled that the regulations do not permit carrying this deduction forward to subsequent periods.

The question raised

Whether the excess over said amount may be subject to deduction in subsequent tax periods.

The DGT's ruling

Article 69.1 of the Personal Income Tax Law (LIRPF) establishes that the base for tax deductions for donations may not exceed 10% of the taxpayer's taxable base. The regulations do not contemplate the possibility of applying amounts that exceed said limit in subsequent tax periods.

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