Serbian Orthodox Church Diocese of Western EuropeParish of the Presentation of the Mother of God in the TemplePuerto de la Cruz Tenerife
Support the parish

Donations and tax

Contents

Contents

A donation to the parish may reduce your income tax in Spain. This guide explains who can claim, how to calculate the deduction and what you need for your tax return.

Who can claim

This guide covers ordinary IRPF rules for Spanish tax residents. Tax residence matters, not nationality: having an NIE does not establish tax residence. Non-residents, companies and people under special tax regimes need to check the rules for their circumstances separately.

General IRPF deduction

For donations meeting the requirements of Ley 49/2002:

80%
of the first €250 per calendar year.
40%
of the amount above €250.
45%
instead of 40% on the amount above €250 when you donate to the same legal entity for the third consecutive year without reducing the annual amounts. For 2026: 2024 ≤ 2025 ≤ 2026.

The €250 threshold applies to all donations qualifying for this deduction together, not to each transfer or recipient.

The deduction base is generally limited to 10% of base liquidable — the taxable base after statutory reductions. This is not 10% of your salary. The deduction reduces tax within the available liability; the percentages do not guarantee a refund.

Additional Canary Islands deduction

This is available to Canary Islands tax residents: in the donation year, the islands must be your habitual residence under IRPF rules. The church’s location in Tenerife does not by itself give entitlement to this deduction.

If you qualify, the general deduction is supplemented by:

20%
of the first €150.
15%
of the amount above €150.
17.5%
instead of 15% on the amount above €150 if the specific requirements for recurring donations to the same entity are met.

This deduction base is also limited to 10% of base liquidable. The increased-rate requirements differ from the national rules: check the AEAT manual under “Official sources”.

This deduction cannot be combined with certain Canary Islands deductions for environmental, cultural, sporting, research or educational donations to the same recipients.

Example: €500 in a year

A Canary Islands resident gives €500 during the year and makes no other donations qualifying for these deductions. At ordinary rates, without increases for recurring donations:

General deduction:
€250 × 80% + €250 × 40% = €300
Canary Islands deduction:
€150 × 20% + €350 × 15% = €82.50
Total tax reduction:
€300 + €82.50 = €382.50

This assumes eligibility for both deductions, compliance with the limits and enough tax liability to apply each deduction in full. It does not guarantee a €382.50 refund.

Making a transfer

  • Enter “Donación” and the donor’s full name as the reference. Keep the receipt.
  • Provide your DNI/NIE once in the signed application. After Iglesia Ortodoxa Española registers your details, you do not need to repeat it in transfers.
  • If you pay for another person, identify them as the donor and make sure the parish has their details. For a joint account, agree with the parish beforehand who the donor will be. The same payment cannot be claimed twice.
  • When giving cash, identify the donor so the parish can record the amount in their name. An anonymous donation cannot be attributed to a particular person without supporting evidence.

Details for a tax certificate

The donation certificate — certificado de donativos — is issued by Iglesia Ortodoxa Española, NIF R0800545F. A bank receipt does not replace the certificate.

Complete the application on “Support the parish”: full name, NIF/NIE, tax address with postcode and email. An NIE is sufficient for a foreign donor; the número de soporte on a TIE card is a different identifier.

Prepare the Spanish application and sign it on screen, or download it filled in for printing and sign by hand, adding the place and date. Paper forms are also available at the church. Send the signed PDF or scan to donativos@ortodoxatenerife.es, or hand in the application at church.

Submit the application once; it remains valid until revoked. It requests inclusion in the annual information return and issuance of the certificate, confirms that donations are unconditional and irrevocable, and includes the document’s consent to processing and sharing data with Agencia Tributaria.

A certificate is emailed for each year in which you donate, without a new application. Tell the parish if your details change.

Certificate and tax return

The organisation reports donations annually through Modelo 182. Donations made in 2026 belong in the 2026 tax return, filed in 2027.

  • Check the donor and organisation details, year and amounts on the certificate. Keep it with your receipts.
  • Check Renta WEB before filing, even if the details appear automatically.
  • If a donation is missing or incorrect, email the parish first. It will pass the issue to those responsible for reporting. Consult a tax adviser if you need help correcting the tax return itself.

This guide summarises general rules. When filing, take account of the rules for your tax year and your personal circumstances.

Official sources