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Form 100. 2019 Personal Income Tax return

10.4.5. For donations, use transfers or gifting contracts and business collaboration agreements

Taxpayers can deduct 15% of the amounts in which donations, use transfers or insurance contracts, and amounts paid under collaboration agreements made in accordance with the provisions of Act 3/2015 , of 23 March, regulating cultural consumption and cultural, scientific and technological development patronage.

The deduction limit is 600 euros per year. If the assignment of use or the commodate contract lasts less than one year, this deduction will be prorated according to the number of days of the annual period. If the duration is longer than one year, the deduction cannot be applied to more than three years.


Only taxpayers whose sum of the general tax base and the gross tax base of the savings, in individual taxation, does not exceed 12,500 euros, and 25,000 euros in the event of joint taxation.


This deduction is incompatible with the same amounts invested, with the deduction for donations to certain entities that aim to promote the Catalan language.


A window will open for data capture, indicating the amount paid or the assessment of donations, use transfers or the right to deduction for the use of the card.

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

In the case of transfers of use or contracts for the duration of less than one year, you must indicate separately the basis of the deduction and the time of these transfers quantified in the number of days.