September 20, 2020

The Treasury understands that the contributions paid to a subsidized school are not donations or deductibles

The Treasury understands that the contributions paid to a subsidized school are not donations or deductibles


MADRIDUpdated:

The Register of Tax Advisors Economists (REAF) has warned today that the Tax Administration (AEAT) is interpreting that the payments that families make in the schools arranged can not be considered as donations and therefore are not deductible in the income statement.

In a press conference to present his recommendations to plan the 2018 Income before the end of the year, the director of the REAF Studies Service, Rubén Gimeno, explained that The Treasury is revising with this criterion non-prescribed statements (last four years) and notifying new settlements in which said deductions are suppressed.

Gimeno has put the case of a taxpayer from Asturias, to which the Tax Administration claims the refund of 337.50 euros that had been deducted for the donations to the school of their children.

In this case, the AEAT states that the deliveries made by the parents of the students "have a direct cause in the education services received and, there is little doubt that, if this condition does not exist, said deliveries would not exist".

"The monthly periodicity of payments together with the cessation at the time students finish their studies and the fixed amount based on the number of children who are students of the center allow us to reject the existence of a donation ", explains the AEAT in the notification that Gimeno has shown.

The Personal Income Tax Law allows deduction of 75% of the first 150 euros donated to non-profit organizations and 30% from that amount.

Gimeno has said that the application of this criterion by the Treasury could have the collateral effect of Also check the statements of Companies of the companies that manage the schools for the income received as a donation.

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