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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

Application of the deduction for donations and the procedure for the realization of said deduction.

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