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V1450-24 17 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por donativos

Donations to parishes may qualify for Personal Income Tax deductions under certain requirements

The taxpayer inquired about the application of tax deductions for donations made to a parish and the possibility of applying a regional deduction in Castilla-La Mancha. The Directorate General for Taxes (DGT) clarified that parishes are eligible beneficiary entities for patronage purposes and explained the requirements for the state-level deduction, while referring the regional tax matter to the relevant autonomous community.

The question raised

Cuestión planteada Aplicación de la deducción por donativos y procedimiento para la materialización de dicha deducción.

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