Many football fans are unaware of a potential tax saving linked to donations to sports entities, which could lead to a 15% reduction in personal income tax (IRPF) in the Canary Islands. However, Hacienda clearly distinguishes between leisure expenses and contributions that meet the requirements for deductibility.
Payments for tickets, season tickets, or television subscriptions to follow sports competitions are considered personal leisure expenses. Therefore, they do not generate any right to deduction in the Personal Income Tax (IRPF). This includes purchasing season tickets for teams like UD Las Palmas, Spanish National Team jerseys, or subscriptions to watch the World Cup.
The key to deductibility lies in the concept of consideration. While purchasing a season ticket or ticket involves receiving a service in return (access to a spectacle), donations or altruistic contributions may qualify for tax benefits. Even if a club is established as a foundation or non-profit entity, a season ticket remains a purchase of services, not a donation.
The Canary Islands offer a specific deduction to promote cultural, scientific, and sports activities. Taxpayers can deduct 15% of the amounts contributed if these are intended to finance sports programs or initiatives promoted by Canary Islands public administrations, city councils, island councils (cabildos), or public entities linked to sports.
The maximum base for this deduction can reach 50,000 euros per taxpayer per year, although the final tax benefit cannot exceed 5% of the regional tax liability. If money is given to private clubs or entities, official certification is required to prove that the financed project has been declared of sporting interest by the Government of the Canary Islands.
Contributions to non-profit entities under the Sponsorship Law are also eligible. The regional deduction can be 20% for the first 150 euros donated and 15% for amounts exceeding that figure, increasing to 17.5% for consistent contributions over several consecutive years. It is important to remember that a single donation cannot benefit from multiple deductions simultaneously.
To access any tax benefit for sports donations, it is mandatory to prove the transaction through means that record the payment. The receiving entity must issue a donation certificate with the taxpayer's fiscal data. Those who simply attend the stadium or pay for streaming services to watch matches at home will not be able to include these expenses in their tax return, as Hacienda considers them leisure activities.
