Skip to main content
Form 100. Personal Income Tax Declaration 2022

9.4.1.1. Contributions, donations and donations to priority patronage activities

  1. Amount

    The amounts donated or paid to the entities and institutions provided for in Law 49/2002 that are intended for the implementation and development of priority patronage activities and programs , will be entitled to a deduction of:

    Basis of deduction, amount up to

    Deduction percentage

    Up to €150 85
    Remaining deduction base 40

    Furthermore, if in the two immediately preceding tax periods donations, donations or contributions with the right to deduction had been made in favor of the same entity for an amount equal to or greater, in each of them, than the previous year, the applicable deduction percentage The base of the deduction in favor of that same entity that exceeds 150 euros will be 45%.

  2. Priority patronage activities and programs

    The priority patronage activities established for this year are the following:

    1. Those carried out by the Cervantes Institute for the promotion and dissemination of the Spanish language and culture through telematic networks, new technologies and other means.

    2. Those carried out by the Spanish Agency for International Development Cooperation to combat poverty and achieve sustainable human development in developing countries.

    3. Those carried out by the Spanish Agency for International Development Cooperation for the promotion and development of cultural and scientific relations with other countries, as well as for the promotion of Spanish culture abroad.

    4. Those for educational promotion abroad included in Royal Decree 1027/1993, of June 25, which regulates educational action abroad.

    5. Those carried out by the National Prado Museum to achieve its purposes.

    6. Those carried out by the Reina Sofía National Art Center Museum in compliance with its purposes.

    7. Those carried out by the National Library of Spain in compliance with the purposes and functions of scientific research.

    8. Those carried out by the Young Sports Foundation in collaboration with the Higher Sports Council within the framework of the España Compete project.

    9. The conservation, restoration or rehabilitation of the assets of the Spanish Historical Heritage that are listed in Annex XIII of this law.

    10. Those for the promotion, promotion and dissemination of the performing and musical arts carried out by public administrations or with the support of these

    11. Those carried out by the Institute of Cinematography and Audiovisual Arts for the promotion, promotion, dissemination and exhibition of cinematographic and audiovisual activity as well as all those measures aimed at the recovery, restoration, conservation and dissemination of cinematographic and audiovisual heritage, all this in a context of defense and promotion of cultural identity and diversity.

    12. Programs that aim to contribute to the fight against child poverty in our country and are developed within the framework of the Zero Child Poverty Country Alliance promoted by the High Commissioner for the fight against Child Poverty.

    13. Research, development and innovation in the infrastructures that are part of the national Map of Unique Scientific and Technical Infrastructures (ICTS) in force and that, for this purpose, are listed in Annex XIV of Law 22/2021, of December 28 , from the General State Budgets for the year 2022 .

    14. Research, development and innovation aimed at solving the challenges of society identified in the current Spanish Science and Technology and Innovation Strategy and financed or carried out by entities that, for these purposes, are recognized by the Ministry of Finance, at the proposal of the Ministry of Science and Innovation.

    15. Research, development and innovation aimed at solving society's challenges carried out by the Public Research Organizations: Higher Council of Scientific Research, Carlos III Health Institute, Center for Energy, Environmental and Technological Research, and Institute of Astrophysics of the Canary Islands .

    16. The promotion of the dissemination, dissemination and communication of scientific culture and innovation carried out by the Spanish Foundation for Science and Technology.

    17. Those carried out by the State Research Agency for the promotion and financing of the actions that derive from the R&D policies of the General Administration of the State.

    18. The R&D&I in Biomedicine and Health Sciences of the Strategic Action in Health carried out by CÍBER and CIBERNED.

    19. Training and promotion programs for volunteering that have been subsidized by public administrations

    20. Those carried out by the ONCE Guide Dog Foundation within the framework of the 2021-2022 Project "Advances for the mobility of blind people assisted by guide dogs."

    21. Those carried out by the ONCE Foundation within the framework of the “Opportunity for Talent” Scholarship Program, as well as the cultural activities developed by this entity within the framework of the Contemporary Art Biennial, the Cultural Space “Cambio de Sentido” and the traveling exhibition “El Mundo Fluye”.

    22. Programs aimed at the eradication of gender violence that have been subsidized by Public Administrations or are carried out in collaboration with them.

    23. Those carried out by the Soledad Cazorla Scholarship Fund for orphans of gender violence (Women's Foundation).

    24. Programs aimed at the eradication of gender discrimination and the achievement of conditions that enable real and effective equality between both sexes, as well as the promotion of women's participation in all areas of political and economic life. , cultural and social, that have been subsidized by the Public Administrations or are carried out in collaboration with them.

    25. Those carried out by Public Universities in compliance with the purposes and functions of an educational, scientific, technological, cultural and knowledge transfer nature, established by Organic Law 6/2001, of December 21, on Universities.

    26. The programs and activities related to the celebration of certain events, provided that they have been approved by the respective Consortium.