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Form 100. 2019 Personal Income Tax return

10,4,14. For donations to third sector entities

Taxpayers can deduct the amount of monetary donations made during the tax period from non-profit organisations on 25% of 100 of profit referred to in Act 3/2018, of 29 May, of the third social action sector, with a limit of 150 euros.


  • The entities must be registered in the corresponding register of the Department of Social Services and Cooperation

  • Entities must meet the requirements of Articles 2 and 3 of Act 49/2002, of 23 December, on the tax of non-profit organisations and of the tax incentives to patronage, or to be partially exempt from corporation tax in accordance with Article 9,3 of Act 2712014, of 27 November, on Corporation Tax.

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


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