Gifts to Svalorna Latinamerika now qualify for tax reduction

Svalorna Latinamerika (802003-3083, Stockholm) is an approved gift recipient from 28 October 2026. Money gifts to the organisation from that date count toward skattereduktion for private donors.Skatteverket The recipient must be approved when the gift is givenSkatteverket, with the donor checking approval each time.

Private individuals can obtain the reduction on this trackSkatteverket; legal persons that pay state income tax have a separate track for gifts from calendar year 2026. The donor must turn 18 no later than 31 December in the gift yearSkatteverket and be unlimitedly liable to tax in Sweden during some part of the yearGOV. Those with limited liability who elected taxation under the Income Tax Act, and whose earned income almost exclusively comes from Sweden, can also qualify where the statutory test is met. An estate can obtain the reduction for a gift left before death, including a lifetime gift by someone else that the estate is taxed for as a benefit or dividend; gifts by the estate or by will do not qualify. There must also be enough tax to set the reduction against.

The gift must be money for social aid or scientific research.Skatteverket The donor must tell the recipient which purpose the gift serves no later than the gift occasionSkatteverket, so the recipient can decide whether the gift belongs in the reduction base and keep it apart from other gifts. Each gift must be at least 200 kronor at one gift occasion; splitting a payment means each payment is its own occasion. The aggregate base for the year must reach at least 2,000 kronor across one or more approved recipients.Skatteverket Costs linked to the gift, such as postage or bank charges, do not count.

The reduction is 25 percent of the gift amountSkatteverket, at most 3,000 kronor per yearSkatteverket, corresponding to gifts of 12,000 kronor. It is set against municipal and state income tax, state property tax and municipal property fee in order. Spouses and cohabitants can redistribute the base where one of them cannot use it.

To obtain the reduction the donor gives their personal identity number to the recipient. Swedish and foreign approved recipients must file a statement of earnings and deductions for qualifying gifts, including gifts taxed as an employment benefit where an employer gives at least 200 kronor in the employee's name. The amounts are prefilled in the income tax return and the reduction is claimed by filing the returnSkatteverket. A donor who gives anonymously, for a non-qualifying purpose or below 200 kronor per occasion generates no statement and no base.Skatteverket

An approval runs from the decision day until three years after that year and can then be renewed. Where approval is withdrawn, whether at the recipient's request or on Skatteverket's initiative, the donor who checked approval at the gift occasion keeps the reduction for gifts given before the withdrawal decision. Approval of a foundation, non-profit association or registered religious community does not always cover everything it does; stating the purpose at the gift occasion decides whether a particular gift counts.

Advisers handling 2026 returns for clients who gave to Svalorna Latinamerika should confirm the gift dates fall on or after 28 October 2026Skatteverket and that each gift met the purpose, amount and reporting conditionsSkatteverket. Do not confuse the new recipient with Föreningen Svalorna Indien, a separate approved recipientSkatteverket.

Legal basis: inkomstskattelagen (1999:1229) 67 kap. 20-26 §§ on the gift, the base and the size of the reduction, lag (2019:453) om godkännande av gåvomottagare vid skattereduktion för gåva on approval, and skatteförfarandelagen (2011:1244) 22 kap. 22 § and 31 kap. 33 § on statements and claiming through the return.