Doctrine by topic · DGT Observatory

Deduction for Donations: 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

Settled doctrine High confidence 51 rulings · 2015–2026

Current position

To apply the deduction for donations under article 68.3 of the Personal Income Tax Law (LIRPF), the recipient entity must be a non-profit entity under Law 49/2002, a legally recognized foundation that reports to the protectorate, or an association declared to be of public utility. Membership fees are only deductible if they are made with the intent of liberality, are irrevocable, pure and simple contributions, and do not grant rights to present or future benefits or considerations.

The DGT's position remains constant in requiring that the entity meets the requirements of Law 49/2002 or be of public utility. From 2022 onwards, the doctrine specifies that membership fees only allow for the deduction if they lack consideration and are made with the intent of liberality.

Turning points

  1. V0632-22

    Introduces the necessity that membership fees be made with the intent of liberality and be specific to the member to be deductible.

  2. V2497-22

    Defines that fees must be irrevocable, pure and simple contributions, without present or future consideration for a good or service.

Analysis based on 49 of 51 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V5334-26 28 Jul 2026

Donors cannot claim deductions if donation not for public utility

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por donativosasociación de utilidad públicaentidades sin fines lucrativosmecenazgodonante LIRPF — Ley 35/2006 del IRPF art. 68.3Ley 49/2002
Affects CompanyExpat · Non-residentIndividual
V1565-26 15 Jun 2026

250 euro cap applies to total donations, not per charity

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por donativosbase de deducciónentidades sin fines lucrativosmecenazgodonativos dinerarios LIRPF — Ley 35/2006 del IRPF art. 68.3LIRPF — Ley 35/2006 del IRPF art. 69.1
Affects CompanyExpat · Non-residentIndividual
V0054-26 13 Jan 2026

The basis for art donation deduction is its accounting or market value

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por donativosvalor contablevalor de mercadomecenazgoimpuesto sobre el patrimonio LIRPF — Ley 35/2006 del IRPF art. 68.3LIRPF — Ley 35/2006 del IRPF art. 69.1
Affects CompanyExpat · Non-residentIndividual
V1241-23 11 May 2023

Requirements for IRPF deductions on donations and association fees

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por donativosánimo de liberalidadentidades sin fines lucrativoscuotas de afiliaciónmecenazgo LIRPF — Ley 35/2006 del IRPF art. 68.3Ley 49/2002
Affects CompanyExpat · Non-residentIndividual
V2298-22 31 Oct 2022

Membership fees may be deductible for Income Tax if paid as gifts

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por donativoscuotas de afiliaciónánimo de liberalidadentidades sin fines lucrativosasociaciones de utilidad pública LIRPF — Ley 35/2006 del IRPF art. 68.3Ley 49/2002
Affects CompanyExpat · Non-residentIndividual

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