Recipients of the allocation of part of the income tax for donations

Description

Excel files list beneficiaries - recipients of funds from the allocation of part of income tax for donations for individual years. The data are preliminary, since they are based on issued informative calculations of personal income tax, where any possible objection suspends the payment of donations and, in the event of a change in the assessed personal income tax, also the change in the amount of the donation to the beneficiary of donations. A resident taxpayer may require that up to 1% of the income tax levied under the law governing income tax, on the income that is included in the annual tax base, be allocated to the financing of beneficiaries of donations that are non-governmental organisations, political parties, representative trade unions, registered churches and other religious communities, as well as school or kindergarten funds (before the assessment year 2020, this share was 0.5% of the assessed income tax). If personal income tax is not assessed to the taxable person, the beneficiary of the donation cannot receive a donation from the personal income tax of such a taxable person, even though the latter has submitted a request for the allocation of part of the personal income tax for donations to that beneficiary. Beneficiaries to whom part of the income tax can be allocated are published in a list (with the name or title of the beneficiaries and the tax number) determined by the Government for each tax year and published in the Official Gazette of the Republic of Slovenia no later than 30 September of the year for which the income tax is assessed, and then also on the website of the Tax Administration of the Republic of Slovenia. A taxpayer may allocate between 0.1 and 1 percent of personal income tax to an individual beneficiary (rounded up to one tenth of a percentage), whereby the overall allocated percentage to several beneficiaries may not exceed one percent of the assessed personal income tax. This means that a taxpayer can allocate 0.1%, 0.2%, 0.3%,... or 1% of personal income tax to an individual beneficiary, and the sum of all can not exceed 1% of personal income tax. The tax authority shall comply with the requirements in force at its disposal on 31 December of the year in respect of which income tax is levied. The request is valid until the moment the tax authority receives a new request or the cancellation of the request.

Resources

Name Format Description Link
0 https://edavki.durs.si/edavkiportal/OpenPortal/CommonPages/Opdynp/PageD.aspx?category=namenitev_dela_dohodnine_fo
54 https://podatki.gov.si/dataset/3ea7706b-4385-4460-aba6-a2ab7ff0922d/resource/a04cbd0d-1b7f-4507-b57f-a691dd060f06/download/seznamprejemnikovzaleto2022preliminarnipodatki.xlsx
54 https://podatki.gov.si/dataset/3ea7706b-4385-4460-aba6-a2ab7ff0922d/resource/0a0d030a-efe6-4461-9d7d-a16e61c010da/download/seznamprejemnikovzaleto2023preliminarnipodatki.xlsx
54 https://podatki.gov.si/dataset/3ea7706b-4385-4460-aba6-a2ab7ff0922d/resource/feee92de-c334-4c21-859e-3ca555535e36/download/seznamprejemnikovzaleto2021preliminarnipodatki.xlsx
54 https://podatki.gov.si/dataset/3ea7706b-4385-4460-aba6-a2ab7ff0922d/resource/bf608a76-3bd2-4052-b737-69c78bfcd817/download/seznamprejemnikovzaleto2020preliminarnipodatki.xlsx
54 https://podatki.gov.si/dataset/3ea7706b-4385-4460-aba6-a2ab7ff0922d/resource/30ab5c38-23f4-4ee1-8e44-476dfb5187cc/download/seznamprejemnikovzaleto2019preliminarnipodatki.xlsx

Tags

  • finance-in-davki
  • donacije
  • dohodnina

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