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A query was raised regarding whether donations to a specific entity qualify for personal income tax (IRPF) deductions. The Directorate General for Tax Affairs (DGT) ruled that deductions are only permitted if the recipient is a non-profit entity under Law 49/2002, a recognised foundation accountable to the protectorate, or a public utility association.
Cuestión planteada El consultante desea conocer si las donaciones a favor de una determinada entidad 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 según los artículos 2 y 16 de la Ley 49/2002, una fundación legalmente reconocida que rinda cuentas al órgano del protectorado, o una asociación declarada de utilidad pública. Estas entidades deben perseguir fines de interés general y cumplir requisitos de organización y funcionamiento. No se puede determinar si procede la deducción sin conocer la naturaleza jurídica y el cumplimiento de estos requisitos por parte de la entidad.
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