10.2.17. For humanitarian aid to the Ukrainian people due to the armed conflict in their country

Amount

20% of the amount of pure and simple monetary donations made during the tax period does not exceed the limit of 10% of the full regional quota

That they be carried out during the 2022 tax period in favor of the non-profit entities referred to in articles 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and incentives. tax patronage.
That are intended to finance aid of a humanitarian, health or social nature in favor of the Ukrainian people due to the armed conflict in their country.
That the taxpayer has the certification issued by the donee entity stating that the donation is intended for the indicated purposes.

It will record the amount of the donation.