10.12.11 For donations to Foundations and sports clubs
Taxpayers may deduct 15% of the amounts donated in the year to Foundations that pursue cultural, welfare, educational or health purposes or any purposes analogous to these.
The Foundations must be registered in the Registry of Foundations of the Community of Madrid, that they report to the corresponding protectorate body and that it has ordered their deposit in the Registry of Foundations.
Taxpayers may deduct 15% of the amounts donated to elementary and basic Sports Clubs , defined as such in the Community of Sports Law. Madrid.
It is an essential requirement that these clubs be registered in the Registry of Sports Associations of the Community of Madrid.
The deduction base for all indicated donations may not exceed 10% of the taxable base.
Completion
You must record the amounts donated with the right to deduction.