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Form 100. Personal Income Tax Declaration 2019

9.4.1. Contributions to priority patronage activities with a limit of 15 percent of the liquidable base

The amounts donated or paid to the entities and institutions provided for in Law 49/2002 that are intended for the implementation and development of activities and priority patronage programs , will be entitled to a deduction of:

Basis of deduction, amount up to

Deduction percentage

Up to €150 80
Remaining deduction base 35

Furthermore, if in the two immediately preceding tax periods donations, donations or contributions with the right to deduction had been made in favor of the same entity for an amount equal to or greater, in each of them, than the previous year, the applicable deduction percentage The base of the deduction in favor of that same entity that exceeds 150 euros will be 40 percent.

Limit

The base of the deduction of these donations may not exceed 15 percent of the taxable base.

Priority patronage activities and programs

 The priority patronage activities established for 2019 are the following:

  1. Those carried out by the Cervantes Institute for the promotion and dissemination of the Spanish language and culture through telematic networks, new technologies and other means.

  2. Those carried out by the Young Sports Foundation in collaboration with the Higher Sports Council within the framework of the "Spain Compete" project: in Business as in Sports". Donations, donations and contributions will have a limit of 50,000 euros for each contributor.

  3. Those carried out by the National Library of Spain in compliance with the purposes and functions of scientific research.

  4. Activities for the promotion, promotion, and dissemination of the performing and musical arts carried out by public administrations or with the support of these.

  5. Those carried out by the National Prado Museum to achieve its purposes.

  6. The conservation, restoration or rehabilitation of the assets of the Spanish Historical Heritage that are listed in Annex XIII of Law 6/2018, of July 3, on General State Budgets for the year 2018.

  7. The projects and actions of public administrations dedicated to the promotion of the Information Society and, in particular, those whose purpose is the provision of public services by computer and telematic means through the Internet.

  8. Training and promotion programs for volunteering that have been subsidized by public administrations.

  9. Programs aimed at the eradication of gender violence that have been subsidized by public administrations or are carried out in collaboration with them.

  10. Research, development and innovation in the infrastructures that are part of the national Map of Unique Scientific and Technical Infrastructures (ICTS) approved on October 7, 2014 by the Scientific, Technological and Innovation Policy Council and that, for this purpose, are listed in Annex XIV of Law 6/2018, of July 3, on General State Budgets for the year 2018 (BOE of 4).

  11. Research, development and innovation aimed at solving the challenges of society identified in the Spanish Science, Technology and Innovation Strategy for the period 2013-2020 and financed or carried out by entities that, for these purposes, are recognized by the Ministry of Finance, at the proposal of the Ministry of Economy and Business.

  12. The promotion of the dissemination, dissemination and communication of scientific culture and innovation carried out by the Spanish Foundation for Science and Technology.

  13. Those carried out by the State Research Agency for the promotion and financing of the actions that derive from the R&D policies of the General Administration of the State.

  14. Those carried out by the Spanish Agency for International Development Cooperation to combat poverty and achieve sustainable human development in developing countries.

  15. Those carried out by the Spanish Agency for International Development Cooperation for the promotion and development of cultural and scientific relations with other countries, as well as for the promotion of Spanish culture abroad;

  16. Educational promotion activities abroad included in Royal Decree < 1027/1993, of June 25, which regulates educational action abroad.

  17.  Those carried out by the ONCE Foundation within the framework of the “Opportunity for Talent” Scholarship Program, as well as the cultural activities developed by this entity within the framework of the Contemporary Art Biennial, the “Cambio de Sentido” Cultural Space and the Traveling exhibition “The World Flows”.

  18. Those carried out by the ONCE Guide Dog Foundation within the framework of the “Thirtieth Anniversary of the ONCE Guide Dog Foundation”.

  19. The activities carried out in application of the “Ibero-American Youth Pact”.

  20. Those carried out by the Soledad Cazorla Scholarship Fund for orphans of gender violence (Women's Foundation).

  21. The programs and activities related to the celebration of certain events, provided that they have been approved by the respective Consortium.