Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company inquired whether it could apply a 40% tax deduction for donations in 2021, having made donations in 2019 and 2020 but not in 2018. The Directorate General for Taxes (DGT) ruled that to qualify for the increased percentage, donations must have been made in both of the two immediately preceding periods, with amounts equal to or greater than those of the previous period.
Cuestión planteada Si el hecho de que en el primer ejercicio a tener en consideración (en este caso, 2018) la consultante no haya realizado donativos a la fundación impide la aplicación en el ejercicio 2021 del tipo de deducción incrementado, a pesar de que el importe de los donativos efectuados en 2020 es superior a los realizados en el 2019 y el de los realizados en 2019 es superior a los realizados en el periodo impositivo anterior (cero euros).
Para aplicar el porcentaje de deducción del 40% en el ejercicio 2021, el artículo 20 de la Ley 49/2002 exige que en los dos periodos impositivos inmediatos anteriores se hubieran realizado donativos a favor de una misma entidad por importe igual o superior al del periodo anterior. Esto implica que para el ejercicio 2021 se deben analizar los importes de 2020 y 2019, pero también el de 2018 para verificar la condición respecto a 2019. Si en 2018 no se efectuó donativo alguno, no se puede aplicar el porcentaje incrementado en 2021. No se requiere que el donativo de 2021 supere al de 2020.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two: a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back, with no hold queues and no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.