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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.
Cuestión planteada Si el exceso sobre esa cantidad podrá ser objeto de deducción en periodos impositivos posteriores.
El artículo 69.1 de la LIRPF establece que la base de las deducciones por donaciones no puede exceder el 10% de la base liquidable del contribuyente. La normativa no contempla la posibilidad de aplicar las cantidades que excedan dicho límite en periodos impositivos sucesivos.
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