10.7.6. For amounts donated to international development cooperation and to entities for the fight against poverty, social exclusion and assistance to people with disabilities

A deduction of percent is established for monetary donations to non-governmental organizations, foundations, associations for aid to people with disabilities and other entities, provided that these are considered non-profit entities in accordance with the provisions of Law 49/2002, on the tax regime of non-profit entities and tax incentives for patronage, which are registered in the corresponding registries of the Autonomous Community.

The effectiveness of the contribution made must be accredited by means of a certificate from the Castilian-Manchegan Cooperation Foundation or the recipient entity.

The deduction base may not exceed 10 percent of the taxpayer's taxable base.

Completion

In the data capture window, the donated amounts will be indicated.