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V2379-14 11 September 2014 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · mecenazgo

Donations to public universities may entitle donors to tax relief

A public university has requested clarification on whether donations made through its patronage campaigns allow donors to claim tax deductions. The Directorate General of Taxes (DGT) has confirmed that they do, provided the donations are irrevocable, unconditional, and absolute.

The question raised

1) Whether the amount of donations received by the university in relation to the two described campaigns will be considered by the donors as donations that entitle them to practice the corresponding deductions established in Title III of Chapter II of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.

The DGT's ruling

Public universities are beneficiary entities of patronage according to Law 49/2002. Monetary donations or donations of assets or rights shall entitle the donor to apply deductions to the tax liability provided they are irrevocable, pure, and simple. The beneficiary entity must issue the corresponding certification to justify the effectiveness of the deductions.

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