This year, 4,561 entities are registered to receive a 0.5% portion of the IRS collection from taxpayers on consignment or to receive the VAT corresponding to the tax benefit resulting from requests for an invoice with identification number tax in expenses with restaurants, accommodation, workshops, hairdressers or veterinarians.
The official list has already been published on the finance portal and is even bigger compared to the 4,399 names registered last year. It is possible to find the majority of firefighter associations there, as well as miseries, parish centers, cooperatives, popular houses, kindergartens, homes, associations of retirees, associations of support for victims diseases, cultural associations, among others.
The list of candidate entities for this mission is now available for consultation on the finance portal, with the name and tax number (NIF) of each entity. By entering their usual password, the taxpayer can, until the end of March, make their choice for the IRS 2021, to be issued from April. The option you make now will appear later, already pre-populated in Template 3. However, if you choose to do nothing now, you can then manually enter the chosen entity and corresponding TIN into the IRS return, at time of delivery. .
The IRS consignment does not impose any additional tax burden on taxpayers, since it is a simple reallocation of money which, instead of entering the coffers of the State, goes to the account of an institution solidarity, humanitarian aid or religious purposes that the taxpayer chooses.
With regard to the VAT corresponding to the invoices of restaurants, accommodation, workshops, hairdressers or veterinarians, its sending to one of the requesting entities will be passed on to the total of the deductions that the taxpayer will be able to make with his IRS, since it will have to waive the amount involved.
Note that last year, with reference to the IRS 2020, 845,591 taxpayers filed their tax, for the benefit of 4,010 entities. In the IRS, the amount recorded was 21,036,527.86 euros, according to official Finance data. As for the tax benefit of deductible VAT, it amounts to 1,278,202.55 euros.