10.2.17. For humanitarian aid to the Ukrainian people due to the armed conflict in their country

Amount

20% of the amount of pure and simple monetary donations made during the tax period up to the limit of 10% of the total regional tax rate.

That they be made during the 2023 tax period in favor of the non-profit entities referred to in articles 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.
Those intended to finance humanitarian, health or social aid for the Ukrainian people due to the armed conflict in their country.
That the taxpayer has the certification issued by the recipient entity stating that the donation is intended for the stated purposes.

The amount of the donation will be recorded.