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A non-profit religious entity has enquired whether, to apply the 40% loyalty tax deduction in 2015, it should only consider donations from 2013 and 2014 or also include those from 2012. The Directorate General for Taxes (DGT) has ruled that the 2012 financial year must also be analysed to verify compliance with the requirement that donation amounts must be equal to or greater than previous years.
Cuestión planteada Si para considerar la deducción por fidelización de donativos, la entidad como responsable de acreditar el porcentaje de deducción aplicable y el importe recibido, debe tener en cuenta en el ejercicio 2015, los importes donados en los dos períodos impositivos anteriores, es decir 2014 y 2013 o por el contrario debe computarse también la cuantía de los donativos realizados en 2012.
Para aplicar el porcentaje de deducción del 40% por fidelización, el artículo 20 de la Ley 49/2002 exige que en los dos períodos impositivos inmediatos anteriores se hayan realizado donativos por un importe igual o superior al del período anterior. Por tanto, en el ejercicio 2015, además de los importes de 2014 y 2013, se deben tener en cuenta los realizados en 2012 para comprobar si en 2013 se cumplió la condición respecto al ejercicio 2012.
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