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Form 100. Personal Income Tax Return 2023

10.5.16. For donations to non-profit organizations

Amount

Taxpayers will be entitled to an additional deduction to that provided for in article 68.3 of the Personal Income Tax Law for donations, gifts and contributions to the entities referred to in Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, according to the following scale:

  • Up to 150 euros donation 20%.

  • Remaining deduction base: 15%.

  • If in the two immediately preceding tax periods donations, gifts or contributions with the right to deduction have been made in favor of the same entity for an amount equal to or greater than that of the previous year, in each of them, the deduction percentage applicable to the deduction base in favor of that same entity that exceeds 150 euros will be 17.5%.

Deduction base

The deduction base may not exceed 10% of the taxpayer's taxable base.

The basis for the deduction will be that defined in Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage.

Incompatibility

This deduction will be incompatible with the deduction "For donations and contributions for cultural, sports, research or teaching purposes" and with the deduction "For donations for ecological purposes" when it is applied to the amounts contributed to the same beneficiaries who receive the donations, gifts and contributions that give rise to the application of the former.

Completion

Separately record the donations made in the fiscal year and those made in the fiscal year when in the two previous fiscal years you made donations to the same entity for an equal or greater amount.