10,5,16. For donations to non-profit organisations

Taxpayers will have the right to an additional deduction to that provided for in article 68,3 of the Personal Income Tax Act for donations, donations and contributions to the entities referred to in Act 49/2002, of 23 December, on the tax regime of non-profit organisations and of the tax incentives to patronage, including those for an ecological purpose, according to the following scale:

Up to 150 euros of donation................................................................................ 37.5%

Rest of deduction base...................................................................................................................................................... 15 percent

Rate increased by repeated donations to the same entity...................... 17.5%

Rate increased by repeated donations to the same entity: If donations, donations or contributions with the right to deduction in favour of the same entity have been made in the two immediate tax periods, by amount equal to or greater, in each of them, to that of the previous year, the deduction percentage applicable to the deduction base in in favour of the same entity that exceeds 150 euros, it will be 17.5%.

Deduction base

 The deduction base cannot exceed 10% of the autonomous community of the taxpayer's net tax base. 100

 The deduction base will be that defined in Act 49/2002, of 23 December, on the tax regime of non-profit organisations and on the tax incentives for patronage.

This deduction will be incompatible with the deduction "For donations and contributions for cultural, sports, research or teaching purposes," when it applies to the amounts contributed to the same beneficiaries receiving donations, donations and contributions that give rise to the application of the deduction.

Completion

You must indicate donations made separately, if there are donations to entities that made donations of the same or greater amount to the same entity in the previous two years