Doctrine by topic · DGT Observatory

Tax Credit in the Tax Liability: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position Low confidence 14 rulings · 2014–2025

Current position

Donations to entities covered by Law 49/2002 allow for tax credits in the Corporate Tax (IS) liability, with a base limited to 10% of the taxable base. In the case of land donations, the difference between the market value and the tax value constitutes exempt income if made in favor of Local Entities. The donation is not considered a deductible expense, but rather generates the right to a tax credit in the tax liability.

The DGT's position on tax credits in the tax liability does not show a single doctrinal evolution, as the rulings address heterogeneous scenarios such as large families, household expenses, or donations. Regarding Law 49/2002, the DGT maintains consistency by distinguishing between the nature of the donation and the right to a tax credit in the tax liability.

Analysis based on 12 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V1106-24 22 May 2024

Gains from land donations to municipalities exempt from corporate tax

SG de Impuestos sobre las Personas Jurídicas
plusvalíadonaciónvalor de mercadoentidades localesmecenazgo LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 15.eLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 17
Affects CompanyExpat · Non-residentIndividual
V1517-23 2 Jun 2023

Gift of real estate to a foundation exempt from Corporate Tax

SG de Impuestos sobre las Personas Jurídicas
entidad parcialmente exentaplusvalíavalor normal de mercadodonación pura y simplemecenazgo LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 9.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 15.e
Affects CompanyExpat · Non-residentIndividual
V4490-16 18 Oct 2016

Taxable bases and deductions of an AIE are imputed to its resident partners in Spain

SG de Impuestos sobre las Personas Jurídicas
agrupación de interés económicoimputación de basesdeducción en la cuotaderechos económicossocio residente LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 36.3
Affects CompanyExpat · Non-residentIndividual
V2591-16 13 Jun 2016

Family size deduction and special category increase available in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
deducción en la cuotafamilia numerosacategoría especialcuota diferencialprorrateo LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59
Affects CompanyExpat · Non-residentIndividual

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