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V2256-24 22 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por donativos

Trade union fees do not qualify for tax relief on donations in Personal Income Tax

The inquirer asks whether trade union fees can be deducted as donations for Personal Income Tax (IRPF) purposes. The Directorate General for Tax (DGT) responds that this is not possible because trade unions are not eligible entities for patronage, nor are they public interest associations or political parties.

The question raised

Whether such trade union fees may benefit from the deduction for donations established in the Personal Income Tax.

The DGT's ruling

The deduction for donations is not applicable to the amounts contributed by an affiliate to a trade union. This is because the trade union is not a beneficiary entity for patronage purposes under Law 49/2002, does not have the status of a declared association of public utility, nor is it a political party.

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