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A taxpayer inquired about the applicable donation deduction amount for their 2020 tax return following consistent contributions to the same entity. The Directorate General of Taxes (DGT) ruled that, having maintained equal or higher amounts in the two preceding years, the increased deduction rate may be applied.
Question posed: Amount of the donation deduction that can be applied in the 2020 Personal Income Tax (IRPF) return.
To apply the 40% deduction rate instead of 35%, it is necessary that in the two immediately preceding tax periods, donations were made to the same entity in an amount equal to or greater than that of the previous year. In this specific case, having made equal donations in 2018 and 2019 relative to the previous year, the 2020 deduction is calculated by applying 80% to the first 150 euros and 40% to the remainder of the base.
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