10.4.16. For donations to third sector entities

Amount

Taxpayers may deduct 25% of the amount of monetary donations made during the tax period, to non-profit entities referred to in Law 3/2018, of 29 of May, from the third sector of social action, with a maximum deduction base of 165 euros.

The entities must be registered in the corresponding registry of the Department of Families and Social Affairs

Entities must meet the requirements of articles 2 and 3 of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage, or be partially exempt from corporate tax. in accordance with article 9.3 of Law 27/2014, of November 27, on corporate tax.

The effectiveness of the donation must be accredited by the issuance, by the beneficiary entity, of the corresponding certificate.

Completion

You must enter the amounts donated that give rise to the right to the deduction in the box provided for this purpose.