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The consultant asks whether the 250 euro limit for the 80% deduction on donations applies per charity or to total donations. The DGT clarifies that the 80% deduction applies up to a total of 250 euros on all donations, gifts and contributions eligible for deduction.
Question raised: It is requested to determine whether the 250 euro limit to which the 80 percent deduction applies, in accordance with Article 19 of the aforementioned Law 49/2002, applies to the aggregate of donations made or if it constitutes a limit for each recipient entity of the donations.
Pursuant to Article 19 of Law 49/2002, the taxpayer applies a deduction scale to the deduction base corresponding to the aggregate of gifts, donations, and contributions. A deduction of 80% is applied up to an amount of 250 euros, and 40% (or 45% in certain cases) is applied to the remainder of the deduction base. This base is computed for the purpose of the 10% limit of the taxable base provided for in the Personal Income Tax Law (LIRPF).
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