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Form 100. Personal Income Tax Return 2023

10.1.14. For donations with ecological purposes

Amount

The 10% with the limit of 150 euros for the amounts donated during the tax period in favor of any of the following institutions:

  1. Public entities dependent on the Autonomous Community of Andalusia or local corporations of Andalusia, whose purpose is the defense and conservation of the environment, with said resources being allocated to the development of programs of this nature.

  2. Non-profit entities and entities benefiting from patronage, regulated respectively in articles 2 and 16 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that their exclusive purpose is the protection of the environment and they are registered in the corresponding registries of the Autonomous Community of Andalusia.

The effectiveness of the donation will be justified in accordance with the provisions of Article 24 of Law 49/2002, of December 23, and its implementing regulations.

Completion

The amount paid will be recorded with the right to deduction.