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 December 29), establishes that, effective from January 1, 2007 and indefinitely, the State will allocate 0.7% of the full quota of the Catholic Church to support the PIT corresponding to taxpayers who expressly express their will in this regard.

For these purposes, the full share of the PIT the one formed by the sum of the state full quota and the autonomous full quota, boxes [0545] and [0546], respectively, of the statement.

Consequently, in the declaration of Personal Income Tax of the exercise 2025 Taxpayers may allocate 0.7 percent of their total tax liability to the financial support of the Catholic Church by marking the box with an "X". [105] of the statement.

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

In accordance with the provisions of the Seventy-second Additional Provision of the Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOE December 24th), The State will allocate 0.7 percent of the total quota to subsidize activities of general interest considered to be of social interest. IRPFABBR of the exercise 2025, corresponding to taxpayers who expressly state their will in this regard.

For these purposes, the full share of the PIT the one formed by the sum of the state full quota and the autonomous full quota, boxes [0545] and [0546], respectively, of the declaration model.

Please note that, in accordance with the provisions of Article 134.4 of the Spanish Constitution, the General State Budgets for 2023 are extended to 2025. 

Consequently, in the declaration of IRPFABBR of the exercise 2025Taxpayers may allocate 0.7 percent of their total tax liability to activities of general interest considered to be of social interest by marking the box with an "X". [106]of the statement.

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

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 established 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, of January 3, 1979, the amounts to be distributed, obtained from the allocation of the percentage of the performance of the PIT For other purposes of social interest, they will be allocated to activities of general interest, meaning those that contribute to improving the quality of life of people and society in general and to protecting and preserving 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.

The aforementioned will be applicable by 2025 Additional Provision seventy-second of Law 31/2022, of December 23, on the General State Budget for the year 2023 (BOE December 24), which 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 Ecological Transition and the Demographic Challenge. These percentages will be applied to the final settlement made in the 2025 financial year itself.

Please note that, in accordance with the provisions of Article 134.4 of the Spanish Constitution, the General State Budgets for 2023 are extended to 2025.