10.6.5. For donations to foundations or to the Cantabria Coopera fund

Taxpayers will be able to deduct:

• 15 percent of the amounts donated to foundations domiciled in the Autonomous Community of Cantabria that meet the requirements of Law 50/2002, of December 26, on Foundations that pursue cultural, welfare, sports or health purposes or any other purposes of a similar nature to these or to Associations that pursue among their purposes the support of people with disabilities. In any case, these foundations must be registered in the Registry of Foundations, report to the corresponding protectorate body and the latter must have ordered their deposit in the Registry of Foundations.
• 12% of the amounts donated to the Cantabria Coopera Fund.
• 15% of the amounts donated to associations domiciled in the Autonomous Community of Cantabria that meet the requirements of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, and whose purpose is to support people with disabilities.

Limit

The sum of the base of this deduction and the base of the state deductions for donations and for investments and expenses of cultural interest may not exceed 10% of the taxpayer's taxable base. This limit is controlled by the program.

Completion

In the data capture window, the amounts donated to foundations and/or, where applicable, to the Cantabria Coopera Fund will be indicated.