Other issues

Tax allocation to the Catholic Church

The Eighteenth Additional Provision of Law 42/2006, of December 28, on the General State Budget for the year 2007 ( BOE of December 29), establishes that, effective as of January 1, 2007 and indefinitely, the State will allocate 0.7% of the full amount of the IRPF corresponding to taxpayers who expressly state their will in this regard to the support of the Catholic Church.

For these purposes, the full quota of IRPF is understood to be the sum of the full state quota and the full regional quota, boxes [0545] and [0546] , respectively, of the declaration.

Consequently, in the Personal Income Tax declaration for fiscal year 2023 taxpayers may allocate 0.7 percent of their full quota to the economic support of the Catholic Church, marking with an "X" the box [105] of the declaration.

Allocation of amounts to activities of general interest considered to be of social interest

In accordance with the provisions of Additional Provision seventy-second of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24), the State will allocate to subsidize activities of general interest considered of social interest 0.7 percent of the full IRPF quota of fiscal year 2023 , corresponding to taxpayers who expressly express their will in this regard.

For these purposes, the full quota of IRPF is understood to be the sum of the full state quota and the full autonomous quota, boxes [0545] and [0546] , respectively, of the declaration form.

Consequently, in the declaration of Personal Income Tax for the year 2023 , taxpayers may allocate 0.7 percent of their full quota to activities of interest generally considered of social interest by marking with an "X" the box [106] of the declaration.

According to article 2 of Royal Decree-Law 7/2013, of June 28, on urgent measures of a tax, budgetary nature and for the promotion of research, development and innovation ( BOE of June 29), the following are axes of activities of general interest considered to be of social interest, and as such will be taken into account in determining the regulatory bases for aid financed with the fixed percentage of the income from IRPF for other purposes of general interest considered to be of social interest:

1. Care for people with comprehensive social and health care needs.
2. Attention to people with educational or job placement needs.
3. Promoting citizen security and preventing crime.
4. The environmental protection.
5. Development cooperation.
6. The promotion and modernization of the Third Sector of Social Action.

Within the framework of the axes set out in the previous section, and in execution of the provisions of article II of the Agreement between the Spanish State and the Holy See on economic matters, dated January 3, 1979, the amounts to be distributed, obtained from the allocation of the percentage of the income from IRPF for other purposes of social interest will be allocated to activities of general interest, understood as those that contribute to improving the quality of life of people and society in general and to protecting and conserving the environment, which may be declared by regulation as being of social interest. This percentage will be set annually in the General State Budget Law.

For 2023 , the aforementioned Additional Provision seventy-second of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24), establishes that the total amount allocated in the budgets for activities of general interest considered to be of social interest will be distributed applying the following percentages: 77.72 percent to the Ministry of Social Rights, Consumption and Agenda 2030, 19.43 percent to the Ministry of Foreign Affairs, European Union and Cooperation and 2.85 percent to the Ministry for the Ecological Transition and the Demographic Challenge. These percentages will be applied to the final settlement carried out in the fiscal year itself 2023 .