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Form 100. 2020 Personal Income Tax Return Declaration

10.15.31.For donations to help finance the costs of the health crisis caused by Covid-19

20% for the first 150 euros and 25% for the remaining amount of donations made during the tax period, whether in cash or in kind, to contribute to the financing of expenses caused by the health crisis, in accordance with the Article 4 of Decree Law 4/2020, of April 17, of the Council, on extraordinary economic-financial management measures to address the crisis caused by Covid-19.

Completion

It will indicate the amount of the monetary donation or the value of the donation in kind.