Skip to content
Back to index
V2736-23 9 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por donativos

Donations to religious orders may be tax-deductible if they meet Law 49/2002 requirements

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.

The question raised

The taxpayer wishes to know whether donations in favor of religious orders may be subject to deduction in Personal Income Tax.

The DGT's ruling

To be entitled to the deduction under Article 68.3 of the Personal Income Tax Law (LIRPF), the recipient entity must be a non-profit or patronage entity pursuant to Law 49/2002, or a foundation/association of public utility. Entities of the Catholic Church and other religious denominations provided for in the agreements with the State are considered beneficiaries of patronage. In these cases, the deduction in the Personal Income Tax liability is applied according to the scale established in Article 19 of Law 49/2002.

Book your free first meeting