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Form 100. Personal Income Tax Return 2021

5.5. Tax allocations

  • Tax allocation to the Catholic Church

    If you wish to allocate 0.7% of the total tax rate to the economic support of the Catholic Church, you must check the box provided for this purpose.

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

    As established by Royal Decree-Law 7/2013 of June 28, the State will allocate 0.7% of the total tax quota of taxpayers who expressly state their will in this regard to subsidize activities of general interest considered to be of social interest, in the manner established by regulation.

    This allocation will be directed to Non-Governmental Organizations (NGOs) for Social Action and Development Cooperation for the implementation of social programs.

    Therefore, if you wish to allocate this percentage of the entire fee to the indicated purpose, you must tick the box provided for this purpose.

Both allocations (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, of both options, or the absence of a choice, will not entail any economic cost for the taxpayer, so the amount to be paid or refunded resulting from the declaration will not, under any circumstances, be modified.