Doctrine by topic · DGT Observatory

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

Stable position High confidence 14 rulings · 2014–2026

Current position

Donations must be irrevocable, pure, and simple contributions with animus donandi to entitle the donor to tax deductions. They do not constitute operations subject to IVA (Value Added Tax) if they are not the consideration for a service, and their amount remains at the free determination of the user without a necessary link to the provision. Non-profit entities may apply a 0% rate on deliveries of goods in the form of donations intended for purposes of general interest.

The DGT's position remains stable regarding the definition of the nature of a donation as a gratuity without consideration. Throughout the rulings, specific aspects have been clarified, such as the application of IVA in deliveries of goods and the distinction between voluntary donations and remuneration for services. No changes are observed in the essence of the concept of a donation.

Turning points

  1. V2501-21

    Establishes that foundations acting indirectly must perform an active task of monitoring and control over the destination of funds to comply with Law 49/2002.

  2. V1494-24

    Allows the application of a 0% IVA rate on deliveries of goods made in the form of donations intended for purposes of general interest.

Analysis based on 13 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V1895-24 21 Aug 2024

Voluntary tips on digital platforms are not subject to VAT

SG de Impuestos sobre el Consumo
base imponibletítulo onerosocontraprestacióndonativosvínculo directo LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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