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V1316-26 28 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · gastos deducibles

Civil retiree's voluntary payments to Pro Orphans Association are IRPF-deductible

A retired Civil Guard officer asks whether voluntary payments to the Civil Guard Pro Orphans Association are deductible. The DGT confirms that they are, as such expenses are recognised as deductible under IRPF regulations.

The question raised

Question posed: Whether the fees voluntarily paid to the Asociación Pro Huérfanos de la Guardia Civil following the transition to retirement status may be considered deductible expenses in Personal Income Tax.

The DGT's ruling

Contributions to orphanages or similar entities are considered deductible expenses from gross employment income pursuant to Article 19.2.c) of the Personal Income Tax Law (LIRPF). Therefore, the taxpayer may consider the fee paid to the Asociación Pro Huérfanos de la Guardia Civil as a deductible expense.

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What is published here, applied to a company or a specific case. The first meeting is free.

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