9.4.2. Donations up to 10 per 100 of the net tax base

A data capture window will indicate donations made in accordance with the following deduction methods:

1. Donations to entities benefiting from patronage (except priority programmes): To qualify for this deduction, it is essential to be able to prove the effectiveness of the donation made by means of a certificate issued by the donor entity.

   The amount of donations that meet the requirements set out in the section "Donations to Entities and Institutions provided for in Act 49/2002."

   Deduction base, amount up to	Percentage of the deduction
   Up to €150	75
   Remaining deduction base	30

   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 35%.

2. Donations to other entities not included in the scope of Law 49/2002: This section will include the amounts donated to the entities indicated below, when they do not meet the conditions and requirements for being included in the previous section:

   1. Legally recognised foundations that are accountable to the corresponding protectorate body.

   2. Associations declared to be of public use.

   The amounts donated to these entities give rise to a deduction of 10%, provided that appropriate documentary justification is available. 100

   Entities and institutions provided for in Act 49/2002

   Donations in favour of the following entities provided for in Law 49/2002, of 23 November, give rise to the right to deduction:

   • Non-profit entities to which the tax system of Title II of Law 49/2002 of 23 December 2002 is applicable, provided that they pursue purposes of general interest and comply with the rest of the requirements and conditions set out in Article 3 of the aforementioned Law. That is,

     • Foundations;

     • Declared public utility associations;

     • The non-governmental development organisations referred to in Law 23/1998, of 7 July 1998, on International Development Cooperation, provided that they have one of the legal forms referred to in the two aforementioned types of entities;

     • The offices of foreign foundations registered in the Registry of Foundations;

     • The Spanish sports federations, the territorial sports federations at regional level integrated in them, the Spanish Olympic Committee and the Spanish Paralympic Committee.

     • The federations and associations of the non-profit entities referred to in the previous points.

   • The State, the Autonomous Communities and the Local Entities, as well as the Autonomous Bodies of the State and the Autonomous Entities of a similar nature in the Autonomous Communities.

   • The public universities and the colleges attached to them.

   • Instituto Cervantes, Institut Ramon Llull and other institutions with similar aims in the Autonomous Communities with their own official language.

   • Public Research Bodies reporting to the General State Administration.

   • The Spanish Red Cross and the Spanish National Organization of Blind Persons. (Mr. A fifth)

   • The Pía de los Santos Lugar (Pía de los Santos Lugar). (D.a. Six)

   • The Prado National Museum.

   • The Museo Nacional Centro de Arte Reina Sofia

   • The consortia of Casa de América, Casa Asia, "Institut europeu de la Mediterrània" and the National Art Museum of Catalonia. (D.a. Seven).

   • Foundations of religious entities, provided that they have opted to apply the system established in this Law and certify their registration in the Register of Religious Entities. (D.a. Eight).

   • The entities of the Catholic Church contemplated in Articles IV and V of the agreement on Economic Affairs between the Spanish State and the Holy See, and those also existing in the cooperation agreements of the Spanish State with other churches, confessions and religious communities. (D.a. Nine).

   • The Institute of Spain and the Royal Academies integrated in it, as well as the institutions of the Autonomous Communities that have similar purposes to those of the Real Academia Española.

   Donations to Entities and Institutions provided for in Act 49/2002

   The following donations, gifts and irrevocable contributions, pure and simple, made in favour of the entities and institutions provided for in Law 49/2002, shall be eligible for deduction under the following conditions:

   1. Donations that give entitlement to deduction (Article 17 and 18 of Act 49/2002)

      TYPE of donation	DONATIONS	BASIS OF DEDUCTION
      Cash	Cash donation	Amount
      	Membership fees of associations which do not correspond to the entitlement to a present or future benefit.	Amount
      Of assets	Assets of Spanish Historical Heritage, registered in the General Register of Assets of Cultural Interest or included in the general inventory regulated in Law 16/1985, of Spanish Historical Heritage.	The valuation carried out by the Qualification, Valuation and Export Board.
      	Cultural goods of guaranteed quality in favour of entities whose aims include museum activities and the promotion of historical and artistic heritage.	The appraisal carried out by the Qualification, Valuation and Export Board
      	Other assets	The book value they had at the time of transfer and, failing this, the value determined in accordance with the rules of the Wealth Tax.
      Of rights	Constitution of a real right of usufruct over real estate, made without consideration.	The annual amount resulting from applying, in each of the tax periods of duration of the usufruct, 2 percent to the cadastral value, determined proportionally to the number of days corresponding to each tax period.
      	Constitution of a real right of usufruct on securities, made without consideration.	The annual amount of dividends or interest received by the usufructuary in each of the tax periods of the duration of the usufruct.
      	Constitution of a right in rem of usufruct over other goods and rights, made without consideration.	The annual amount resulting from applying the legal interest rate for each year to the value of the usufruct determined at the time of its constitution in accordance with the rules of the Tax on Property Transfer and Stamp Duty.
      	Donation of other rights	The book value they had at the time of transfer and, failing this, the value determined in accordance with the rules of the Wealth Tax.

      The value determined in accordance with the provisions of the column "Basis of deduction" will have as a maximum limit the normal market value of the property or right transferred at the time of its transfer.

   2. Percentage of deduction (Art. 19 Act 49/2002)

      The taxpayer will have the right to deduct 25% of the deduction base determined in accordance with the provisions of the previous section. 100

      The General State Budget Law may establish a list of priority patronage activities, and may raise the percentages and limits of this deduction by a maximum of five percentage points.

      In the current financial year, activities included as priority patronage activities and programmes will result in a deduction of 30 per 100.

   Justification of donations, donations and deductible contributions (Article 24 of Act 49/2002)

   In order to be entitled to the deductions for donations to the entities and institutions provided for in Law 49/2002, the effectiveness of the donation made must be accredited by means of a certificate issued by the donating entity stating the following:

   1. NIF and personal identification details of the donor.

   2. NIF and identification details of the donor organisation.

   3. Express mention that the donee entity is included among those regulated in Article 16 of Law 49/2002, of 23 December.

   4. Date and amount of the donation when the donation is monetary.

   5. Public document or other authentic document that proves the delivery of the donated good when it is not donations in money.

   6. Destination that the donor entity will give to the donated object in compliance with its specific purpose.

   7. Express mention of the irrevocable nature of the donation, without prejudice to the provisions of the mandatory civil rules governing the revocation of donations.

      In the event of revocation of the donation due to any of the circumstances contemplated in the Civil Code, the donor shall pay the contributions corresponding to the deductions applied and enjoyed in the tax period in which said revocation takes place, without prejudice to any interest for late payment that may be applicable.