10.5.1. For donations with ecological purposes

For donations with ecological purposes 10% of the amount of pure and simple monetary donations made during the tax period, and up to the limit of 10% of the full regional fee or 150 euros s both in individual and joint declarations.

Entities receiving donations

• Public entities dependent on the Autonomous Community of the Canary Islands, island councils or Canary Island municipal corporations, whose purpose is the defense and conservation of the environment, said resources being allocated to the development of programs of this nature.
• Non-profit entities of article 2 and 16 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, whose exclusive purpose is the defense of the environment and are registered in the corresponding records of the Autonomous Community.

To be entitled to the deduction, the taxpayer must obtain certification from the donor entity that includes the tax identification number, the identification data of the donor and the donor entity, the date, the destination of the donation, the irrevocable nature of the donation. the donation, its acceptance, the amount when it is monetary and if it is non-monetary, the value of the donated goods and the document accrediting the delivery.

Completion

In the data capture window, the amounts donated will be indicated, taking into account that in the case of donations made by the spouses in equal parts, each one will reflect 50% of the entire amount donated.