Mixed-cause operations (donation and consideration); legal framework of charitable contributions after the reform of RDL 6/2023

Abstract

Royal Decree-Law 6/2023 introduced a relevant modification in the legal categories. For the first time, it establishes the right to a  deduction for charitable contributions when there is a consideration for the donor. The condition that a donation must be pure and  simple is abandoned, and donations with a onerous component (mixed-cause operations) are allowed as long as the return is within  certain quantitative limits (15% of the donation value and less than €25,000). Thus, a third category is incorporated alongside  contracts and donations. However, the designed legal framework is incomplete and technically deficient. It is a regulation that,  moreover, is limited to charitable contributions, without studying the regime of these operations in other taxes, such as VAT and  Corporate Tax. The purpose of this study is to address the different interpretative problems of this new regulation.