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

9.4.2. Donations with a limit of 10 percent of the liquidable base

Through a data capture window, donations made will be indicated in accordance with the following deduction methods:

  1. Donations to entities benefiting from patronage (except priority programs): To be entitled to this deduction it is essential to be able to prove the effectiveness of the donation made through certification 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 Law 49/2002" will be indicated.

    Basis of deduction, amount up to

    Deduction percentage

    Up to €150 80
    Remaining deduction base 35

    Furthermore, if in the two immediately preceding tax periods donations, donations or contributions with the right to deduction had been made in favor of the same entity for an amount equal to or greater, in each of them, than the previous year, the applicable deduction percentage The base of the deduction in favor of that same entity that exceeds 150 euros will be 40 percent.

  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 to be included in the previous section:

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

    2. Associations declared of public utility.

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

    Entities and institutions provided for in Law 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 to say:

      • 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 Organizations dependent on the General Administration of the State.
    • The Spanish Red Cross and the National Organization of the Spanish Blind. (D. To fifth)

    • The Pious Work of the Holy Places. (GIVES sixth)

    • The National Prado Museum.

    • The National Museum Reina Sofia Art Center
    • The consortia of Casa de América, Casa Asia, "Institut europeu de la Mediterrània" and the National Art Museum of Catalonia. (GIVES seventh).

    • 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. (GIVES eighth).

    • 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. (GIVES ninth).

    • 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 Law 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 the right to deduction (Art. 17 and 18 Law 49/2002)

      TYPE of donation



      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. Justification of donations, donations and deductible contributions (Art. 24 Law 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 it is monetary.

    5. Public document or other authentic document that proves the delivery of the donated property when it is not a monetary donation.

    6. Destination that the donee entity will give to the donated object in the fulfillment of its specific purpose.

    7. 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.

      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.