10.7.6. For amounts donated for international development cooperation and entities for the fight against poverty, social exclusion and help for people with disabilities.

Amount and requirements

15% of monetary donations, intended for foundations, non-governmental organizations, associations for helping people with disabilities and other entities, provided that these are considered non-profit entities in accordance with the provisions of arts. 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, whose main purposes include international cooperation, the fight against poverty and helping people with disabilities and social exclusion and that they are registered in the corresponding registries of the Autonomous Community of Castilla-La Mancha.

In the case of foundations, in addition to their registration in the Registry of Foundations of Castilla-La Mancha, they must render accounts to the corresponding Protectorate body and the latter must have ordered their deposit in the Registry of Foundations.

The effectiveness of the contribution made must be accredited by means of a certification from the competent body of the recipient entity.

The deduction base may not exceed 10% of the taxpayer's taxable base.

Completion

The amounts donated will be indicated in the data capture window.