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Form 100. Personal Income Tax Declaration 2019

10.4.5. For donations, assignments of use or bailment contracts and business collaboration agreements

Taxpayers may deduct 15 percent of the amounts in which donations, assignments of use or bailment contracts are valued, and of the amounts paid under collaboration agreements made in accordance with the provisions of Law 3/2015, of March 23, which regulates cultural consumption and cultural, scientific and technological development patronage.

The deduction limit is 600 euros per year. If the transfer of use or the loan agreement has a duration of less than one year, this deduction will be prorated based on the number of days in the annual period. If the duration is longer than one year, the deduction cannot be applied to more than three years.


This deduction can only be applied to taxpayers whose sum of the general tax base and the savings tax base, in individual taxation, does not exceed the amount of 12,500 euros, and 25,000 euros in the case of joint taxation.


This deduction is incompatible, with respect to the same amounts invested, with the deduction for donations to certain entities whose purpose is to promote the Catalan language.


A data capture window will open in which you must indicate the amount paid or the valuation of donations, assignments of use or loan contracts with the right to deduction.

In the case of donations, you must indicate the amount of the donation.

In the case of assignments of use or bailment contracts lasting less than one year, you must separately indicate the basis of the deduction and the time of said assignments quantified in number of days.