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Form 100. 2019 Personal Income Tax return

9.4.1. Contributions to priority patronage activities with a limit of 15 per 100 of the net asset base

The amounts donated or paid to the entities and institutions provided for in Act 49/2002, which are used for the execution and development of activities and priority patronage programmes , will have the right to a deduction of:

Deduction base, amount up to

Percentage of the deduction

Up to €150 80
Remaining deduction base 35

In addition, if donations, donations or contributions with the right to deduction in favour of the same were made in the two immediate tax periods entity for an amount equal to or greater, in each of them, to that of the previous year, the percentage of deduction applicable to the basis of the deduction in favour of that same entity that exceeds 150 euros will be 40%.


The basis for the deduction of these donations may not exceed 15 per 100 of the net tax base.

Priority patronage activities and programmes

 The priority patronage activities established for 2019 are as follows:

  1. Those carried out by the Instituto Cervantes 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 Fundación Sport Joven in collaboration with the Consejo Superior de Deportes in the framework of the "España Compite" project: In the Company as in Sport. " Donations, donations and contributions will have a limit of 50,000 euros for each contributor.

  3. Those carried out by the Biblioteca Nacional de España in compliance with the purposes and functions of scientific research.

  4. The activities of promoting, promoting and disseminating the performing arts and music carried out by the Public Administrations or with the support of them.

  5. Those carried out by the Prado National Museum for the achievement of its objectives.

  6. The conservation, restoration or renovation of the property of the Spanish Historical Heritage listed in Annex XIII to Act 6/2018, of 3 July, on the General State Budget for 2018.

  7. The projects and actions of the Public Administrations dedicated to the promotion of the Information Society and, in particular, those that aim to provide public services via computer and telematic means via the Internet.

  8. Training and promotion programmes for voluntary work that have been awarded grants by public administrations.

  9. Programmes aimed at the eradication of gender-based violence that have been awarded grants by or are carried out in collaboration with the Public Administrations.

  10. Research, development and innovation in the infrastructures that form part of the National Map of Scientific and Technical Infrastructures (ICTS) approved on 7 October 2014 by the Scientific, Technological and Innovation Policy Board and which, for this purpose, are listed in Annex XIV to Act 6/2018, of 3 July, on General State Budgets for 2018 (Official State Gazette of 4 July).

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

  12. Promoting 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 to promote and finance the actions derived from the R & D policies of the State Administration.

  14. Those carried out by the Spanish Agency for International Development Cooperation for the fight against poverty and the achievement of 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 companies, as well as for the promotion of Spanish culture abroad;

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

  17.  Those carried out by the ONCE Foundation under the "Opportunity to Talent" Scholarships Programme, as well as cultural activities developed by this company within the framework of the Biennial of Contemporary Art, the Cultural Space "Cambio de Sentido" and the travelling exhibition "El Mundo Flourye."

  18. Those carried out by the ONCE Foundation of the guide dog in the framework of the "Thirty Anniversary of the ONCE Foundation of the Dog Guide."

  19. The activities carried out in accordance with the "Ibero-American Youth Pact."

  20. Those carried out by the Soledad Cazorla Foundation for orphans of gender-based violence (Fundación Mujeres).

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