The National Court condemns the Treasury to pay back with interest the amount that the taxpayer could not deduct.
Taxpayers can deduct their donations to the Vatican from the IRPF. This will be provided that there is a receipt from the Holy See on receipt of the donation and a bank receipt of the transfer.
Likewise, this was upheld by the National High Court in a judgment. This ruling resolves an appeal against the TEAC that endorsed the provisional liquidation of the AEAT denying that the donation made to the Vatican could be deducted. The Treasury did not consider valid the deduction made by the taxpayer of a donation of 500 euros. It did not include the certification of the bank, but justified that in the previous 3 years the AEAT recognized the deduction by presenting the same type of justification.
On the other hand, the Treasury applies a deduction of 80% on all donations or fees up to 150 euros. From 150 euros, the deduction is 35% for new donors and 40% for those who have been collaborating for three years or more.
In addition, the ruling criticizes the TEAC for not specifying which of the requirements might not be met. It recognizes that the justification provided by the actor accredits the amount donated, the reality of its effectiveness and its date.
Therefore, the National High Court annuls the contested AEAT’s liquidation and recognises the applicant’s right to deduct the donation of 500 euros to the Holy See. It also recognises the right to repayment of undue income as a result of the annulled liquidation plus the corresponding legal interest.
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