10.9.8. By donations to certain entities for the benefit of the environment, the conservation of natural heritage and the custody of the territory
Amount
15% of the amounts donated to foundations or associations that appear in the census of environmental entities linked to ecology and the protection and improvement of the environment of the department competent in this matter, with the maximum limit of 5% of the full regional quota.
Documentary justification
The deduction is conditional on adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.
In particular, the beneficiary entities of these donations must send to the Tax Agency of Catalonia, within the first twenty days of each year, a list of the individuals who have made donations during the previous year, with an indication of the amounts donated. for each of these people.
Completion
Through a data capture window, it must reflect the amounts paid with the right to deduction.