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A query was raised regarding whether donations to a religious entity allow for personal income tax (IRPF) deductions. The Directorate General for Tax Affairs (DGT) ruled that to qualify for the deduction, the entity must be a non-profit organisation under the Law 49/2002 regime, a recognised foundation accountable to the protectorate, or a public utility association.
Cuestión planteada El consultante desea conocer si las donaciones a favor de una determinada entidad religiosa pueden ser objeto de deducción en el Impuesto sobre la Renta de las Personas Físicas
Para aplicar la deducción del artículo 68.3 de la LIRPF, la entidad donataria debe ser una entidad sin fines lucrativos según los artículos 2 y 16 de la Ley 49/2002, una fundación legalmente reconocida que rinda cuentas al órgano del protectorado, o una asociación declarada de utilidad pública. La posibilidad de la deducción está condicionada a que la entidad cumpla estos requisitos específicos de organización y fines de interés general.
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