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Form 100. 2019 Personal Income Tax return

5.5. Tax allocations

  • Tax evasion of the Catholic Church

    If you wish 0.7% of the tax to be paid in full to the economic sustainability of the Catholic Church, you must tick the box provided for this purpose. 100

  • Allocation of amounts to activities of general interest considered to be of social interest

    As set out in Royal Decree-Law 7/2013 of 28 June, the State will allocate to subsidising activities of general interest considered to be of social interest, in the manner established by regulations, 0.7% of the total tax liability of taxpayers who expressly declare their will in this regard. 100

    This allocation will be addressed to non-governmental organizations (NGOs) of Social Action and Development Cooperation for the implementation of social programmes.

    Therefore, if you wish that this percentage of the total payment is allocated to the indicated purpose, you must tick the box set up for this purpose.

Both assignments (to the Catholic Church and to activities of general interest) are independent and compatible with each other. The choice of any of the above options, the two options, or the absence of returns, will have no financial cost for the taxpayer, so the amount to be paid or returned resulting from the tax return will not be changed under any circumstances.