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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.
Cuestión planteada Aplicación de los porcentajes incrementados de la deducción por donativos en la declaración del IRPF.
Para aplicar el 45 por ciento de deducción sobre la base que exceda de 250 euros, deben concurrir dos requisitos: que se hayan realizado donativos en los dos períodos impositivos inmediatos anteriores a favor de la misma entidad, y que el importe de los donativos de este ejercicio y del anterior sea igual o superior al del ejercicio inmediato anterior. En el caso planteado, al cumplirse la condición de reiteración con importes iguales o superiores, procede dicha deducción incrementada.
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