10.6.5. By donations to foundations or the Cantabria Coopera fund or to Associations that pursue support for people with disabilities among their purposes.

Amount

Taxpayers may deduct:

• 15% of the amounts donated to foundations domiciled in the Autonomous Community of Cantabria that comply with the requirements of Law 50/2002, of December 26, on Foundations that pursue cultural purposes, welfare, sports or health or any other of a nature analogous to these or to Associations that pursue among their purposes the support of people with disabilities. In any case, it will be necessary for these foundations to be registered in the Registry of Foundations, to report to the corresponding protectorate body and for it to have ordered their deposit in the Registry of Foundations.

• 12% of the amounts donated to the Cantabria Coopera Fund.

• 15% of the amounts donated to associations domiciled in the Autonomous Community of Cantabria that meet the requirements of Law 49/2002, of December 23, on the tax regime of non-purpose entities lucrative and tax incentives for patronage, and whose purpose is to support people with disabilities.

Limit

The sum of the base of this deduction and the base of state deductions for donations and for investments and expenses of cultural interest may not exceed 10% of the taxpayer's taxable base. This limit is controlled by the program.

Completion

In the data capture window, the amounts donated to foundations and/or, where appropriate, to the Cantabria Coopera Fund, will be indicated.