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Form 100. 2019 Personal Income Tax return

10.9.8. For donations to certain entities to benefit the environment, the conservation of the natural assets and the safeguarding of the territory

15% Of the amounts donated to foundations or associations that appear in the census of environmental entities related to ecology and the protection and improvement of the environment of the competent department in this area, with the maximum limit of 5% of the total autonomous community quota.

Documentary justification

The deduction is conditional on the appropriate documentary justification.

In particular, the entities benefiting from these donations must send to the Tax Agency of Catalonia, within the first twenty days of each year , a list of the individuals who have made donations during the previous year, indicating the amounts donated by each of these people.


A data capture window must reflect the amounts paid with the right to the deduction.