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Form 100. 2019 Personal Income Tax return

10.4.7. For donations, use assignments or gifting contracts and collaboration agreements, relating to sports patronage

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 6/2015 , of 30 March, regulating sports 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 taxable income, individually, does not exceed 12,500 euros, and 25,000 euros in the event of joint taxation, can apply this deduction.


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 use assignments or wildcard contracts of less than one year, you must indicate the validity of these contracts in the data capture window or transfers in the financial year.