Skip to main content
Form 100. 2019 Personal Income Tax return

10,12,11 For donations to Foundations and sports clubs

Taxpayers may deduct 15% of the amounts donated in the financial year from Foundations for cultural, welfare, educational or health purposes or any of a similar nature to these.

Requirements

The Foundations must be registered in the Community of Madrid Foundations Registry, which will be accountable to the corresponding protectorate body and which the latter has ordered its deposit in the Foundations Register.

Taxpayers can deduct 15% of the amounts donated to Basic and basic Sports Clubs, as defined as such in the Community of Madrid Sports Act.

It is a prerequisite that these clubs are registered in the Register of Sports Associations of the Community of Madrid.

Completion

You must enter the amounts donated in the corresponding boxes with the right to the deduction.