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Form 100. Personal Income Tax Declaration 2021

5.5. Tax allocations

  • Tax allocation to the Catholic Church

    If you want 0.7% of the full tax rate to be allocated 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 of social interest

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

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

    Therefore, if you want said percentage of the full fee to be used for the indicated purpose, you must check the box enabled 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 previous options, of the two options, or the absence of choice, will not have any economic cost for the taxpayer, so the amount to be deposited or returned resulting from the declaration will not, in any case, be seen. modified.