10.4.17. For donations to alleviate the effects of the Ukraine conflict on people

This deduction is not applicable in the case of taxpayers who died before 3/31/2022.

Amount and requirements

50% of the value of the assets or monetary amounts of donations made to entities as provided for in Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage, which are used for activities and programs to alleviate the effects on people generated by the invasion of Ukraine by the Russian army, with a limit of 150 euros .

In the case of joint taxation, the amount of the deduction will be the amount corresponding to each of the members of the family unit who are entitled to it, without the total amount being able to exceed 150 euros.

The effectiveness of the donation will be accredited by the issuance, by the entity receiving the donation, of the corresponding certificate.

Completion

It will indicate the amount or value of the donation.