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The taxpayer asks whether donations to religious orders are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) responds that deductibility depends on whether the entity qualifies as a beneficiary of patronage under Law 49/2002, which includes entities of the Catholic Church and other denominations regulated by agreements with the State.
Cuestión planteada El consultante desea conocer si las donaciones a favor de órdenes religiosas pueden ser objeto de deducción en el Impuesto sobre la Renta de las Personas Físicas.
Para tener derecho a la deducción del artículo 68.3 de la LIRPF, la entidad donataria debe ser una entidad sin fines lucrativos o de mecenazgo según la Ley 49/2002, o una fundación/asociación de utilidad pública. Las entidades de la Iglesia Católica y otras confesiones religiosas contempladas en los acuerdos con el Estado son consideradas beneficiarias del mecenazgo. En estos casos, la deducción en la cuota del IRPF se aplica según la escala establecida en el artículo 19 de la Ley 49/2002.
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