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A taxpayer has enquired whether they can apply the increased tax deduction rate for donations to their 2020 tax return. The Directorate General for Taxes (DGT) clarifies that to apply the 40% rate instead of 35% on amounts exceeding 150 euros, the donations made in the two preceding years must be equal to or greater than those made in the previous tax year.
Cuestión planteada Importe de la deducción por donativos que se puede aplicar en la declaración del IRPF de 2020.
Para aplicar el porcentaje de deducción del 40% en el periodo impositivo 2020, es necesario que en 2018 y 2019 se realizaran donativos a la misma entidad por importe igual o superior al del ejercicio anterior. Si en 2017 el donativo fue igual o inferior a 700 euros, se cumpliría el requisito de reiteración para el ejercicio 2020. En ese caso, la deducción sería de 600 euros, aplicando el 80% a los primeros 150 euros y el 40% al resto.
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