The deduction for donations applies only to the shares of each affiliate

Deductions cannot be extended to donations made on behalf of third parties, even if they are donations made by pro-descendants

According to a recent binding consultation of the General Directorate of Taxes (DGT) the deductibility in the Income Tax of Individuals (IRPF) for donations is not extendable to those carried out on behalf of third parties, even if they are donations made in the name of the children of the person making the donation.

In the same consultation, the deductions provided for in the Income Tax Law are quoted, which regulates the cases in which these deductions can be applied for donations:

  1. The deductions provided for in the Law 49/2002 on the tax regime of non-profit entities and tax incentives for patronage.
  2. The amounts donated to foundations that are accountable to the corresponding protectorate body may be deducted by 10%. 

Therefore, these deductions correspond to the fees of each affiliate, but they may not be extended to those paid on behalf of descendants.


B Law & Tax
International Tax & Legal Advisors

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Tags: IRPF, Inheritance and Donations Tax, Deductions, IRNR