10.5.1. For donations with ecological purposes

For donations for ecological purposes, 10 percent of the amount of pure and simple monetary donations made during the tax period, and up to the limit of ten percent of the autonomous community tax rate or 150 euros in both individual and joint declarations.

Entities benefiting from donations

• Public entities dependent on the Autonomous Community of the Canary Islands, island councils or municipal corporations of the Canary Islands, whose purpose is the defence and conservation of the environment, with said resources being allocated to the development of programmes of this nature.
• Non-profit entities of art. 2 and 16 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, whose exclusive purpose is the protection of the environment and are registered in the corresponding registries of the Autonomous Community.

Completion

In the data capture window, the amounts donated will be indicated, taking into account that for donations that correspond to the spouses in equal parts, 50% of the total amounts donated will be reflected.