Skip to main content
Form 100. 2020 Personal Income Tax Return Declaration

10.1.13. For amounts donated to the Andalusian Health Service for the fight against COVID

15% of the amounts donated in favor of the Andalusian Health Service as long as they are used to finance spending programs or actions aimed at combating the spread of COVID-19 .

The deduction limit will be 500 euros.

It will be justified in accordance with the provisions of article 24 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, and its implementing regulations.

Donation justification

The effectiveness of the donation will be justified by certification issued by the Andalusian Health Service and must contain, at least, the following points:

  • The tax identification number and personal identification data of the donor and the donee entity (Andalusian Health Service).
  • Date and amount of the donation when it is monetary. If the donation is not in money, a public document or other document that proves the delivery of the donated property.
  • Destination that the donee entity will give to the donated object.
  • Express mention of the irrevocable nature of the donation, without prejudice to the provisions of the mandatory civil norms that regulate the revocation of donations.

Completion

The amount donated will be recorded in the corresponding box.