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Form 100. Personal Income Tax Return 2023

10.9.8. By donations to certain entities for the benefit of the environment, the conservation of natural heritage and the custody of the territory

Amount

15% of the amounts donated to foundations or associations that appear in the census of environmental entities linked to ecology and the protection and improvement of the environment of the department responsible for this matter, with a maximum limit of 5% of the autonomous community's full quota.

Documentary justification

The deduction is subject to adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.

In particular, the entities that receive these donations must send to the Catalan Tax Agency, within the first twenty days of each year, a list of the individuals who have made donations during the previous year, indicating the amounts donated by each of these persons.

Completion

Through a data capture window you must reflect the amounts paid with the right to the deduction.