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V2873-18 5 November 2018 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · mecenazgo

Religious entities may qualify for patronage benefits if they meet Law 49/2002 requirements

A Catholic Church entity dedicated to social assistance has enquired whether donations received allow for the application of patronage tax incentives. The Directorate General for Taxes (DGT) has ruled that, provided it meets the requirements of Law 49/2002, it may act as a beneficiary entity for patronage purposes.

The question raised

The consulting entity raises whether any company or individual making a donation or contribution would benefit from the tax incentives provided in Law 49/2002, of December 23, on non-profit entities and tax incentives for patronage.

The DGT's ruling

Religious entities falling under Article V of the Agreement between the State and the Holy See may be beneficiaries of patronage according to the ninth additional provision of Law 49/2002. To this end, they must comply with the requirements demanded by said Law. In such case, the gifts, donations, and irrevocable contributions they receive shall be subject to the tax regime for patronage incentives.

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