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The taxpayer asks how to apply the increased donation deduction rates to two non-profit entities. The DGT confirms that if 2024 donations are equal to or greater than 2023 donations, and those are equal to or greater than 2022 donations, the enhanced rate applies.
Issue raised: Application of the increased percentages for the donation deduction in the Personal Income Tax (IRPF) return.
To apply the 45 percent deduction on the amount exceeding 250 euros, two requirements must be met: that donations were made in the two immediate preceding tax periods in favor of the same entity, and that the amount of the donations in this fiscal year and the previous one is equal to or greater than that of the immediate preceding fiscal year. In the case presented, as the condition of repetition with equal or greater amounts is met, said increased deduction is applicable.
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