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V2542-21 20 October 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por donativos

Tax relief for donations depends on religious entities meeting Law 49/2002 requirements

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.

The question raised

The taxpayer wishes to know whether donations made in favor of a specific religious entity may be subject to deduction in their Personal Income Tax return.

The DGT's ruling

To apply the deduction provided in Article 68.3 of the Personal Income Tax Law (LIRPF), the donee entity must be a non-profit entity pursuant to Articles 2 and 16 of Law 49/2002, a legally recognized foundation that reports to the protectorate body, or an association declared to be of public utility. The eligibility for the deduction is contingent upon the entity meeting these specific organizational requirements and general interest purposes.

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