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Form 100. Personal Income Tax Declaration 2019

10.4.14. For donations to third sector entities

Taxpayers may deduct 25 percent of the amount of monetary donations made during the tax period to non-profit entities referred to in Law 3/2018, of May 29, on the third sector of social action. , with the limit of 150 euros.


  • The entities must be registered in the corresponding registry of the Ministry of Social Services and Cooperation

  • Entities must meet the requirements of articles 2 and 3 of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage, or be partially exempt from corporate tax. in accordance with article 9.3 of Law 2712014, of November 27, on corporate tax.

The effectiveness of the donation must be accredited by the issuance, by the beneficiary entity, of the corresponding certificate.


You must enter in the box provided for this purpose the amounts donated that meet the above requirements, with the right to deduction.