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Form 100. Personal Income Tax Return 2024

9.4.1.1. Contributions, donations and grants to priority patronage activities

  1. Amount

    The amounts donated or paid to the entities and institutions provided for in Law 49/2002 that are intended for the implementation and development of priority patronage activities and programs , will be entitled to a deduction of:

    Deduction basis, amount up to

    Percentage of deduction
    Up to 250 euros 85
    Remaining deduction base 45

    If in the two immediately preceding tax periods, donations, gifts or contributions entitled to deduction have been made in favor of the same entity, the amount of the donation, gift or contribution for this fiscal year and that of the previous tax period being equal to or greater, in each of them, than that of the immediately preceding fiscal year, the percentage of deduction applicable to the base of the deduction in favor of that same entity that exceeds 250 euros will be 50%.

  2. Priority patronage activities and programs

    The priority sponsorship activities established for this year are the following:

    1. Those carried out by the Cervantes Institute for the promotion and dissemination of the Spanish language and culture through telematic networks, new technologies and other means.

    2. Those carried out by the Museo Nacional del Prado to achieve its objectives.

    3. Those carried out by the Museo Nacional Centro de Arte Reina Sofía in compliance with the purposes.

    4. Those carried out by the National Library of Spain in compliance with the purposes and functions of scientific research.

    5. Those carried out by the Young Sports Foundation in collaboration with the Higher Sports Council within the framework of the Spain Competes project.

    6. The conservation, restoration or rehabilitation of the assets of the Spanish Historical Heritage listed in Annex XIII of this law.

    7. Those of promotion, advancement and dissemination of the performing and musical arts carried out by public administrations or with their support

    8. Those carried out by the Institute of Cinematography and Audiovisual Arts for the promotion, dissemination and exhibition of cinematographic and audiovisual activity, as well as all those measures aimed at the recovery, restoration, conservation and dissemination of cinematographic and audiovisual heritage, all within a context of defense and promotion of cultural identity and diversity.

    9. Research, development and innovation in infrastructures that form part of the current National Map of Unique Scientific and Technical Infrastructures (ICTS) and which, for this purpose, are listed in Annex XIV of this law.

    10. Research, development and innovation aimed at solving the challenges of society identified in the current Spanish Strategy for Science, Technology and Innovation and financed or carried out by entities that, for these purposes, are recognized by the Ministry of Finance and Civil Service, at the proposal of the Ministry of Science and Innovation.

    11. Research, development and innovation aimed at solving society's challenges carried out by the Public Research Organizations Higher Council for Scientific Research, Carlos III Health Institute, Energy, Environmental and Technological Research Center, and the Canary Islands Institute of Astrophysics.

    12. The promotion of the dissemination, dissemination and communication of scientific culture and innovation carried out by the Spanish Foundation for Science and Technology.

    13. Those carried out by the State Research Agency for the promotion and financing of actions arising from the R&D policies of the General State Administration.

    14. R&D&I in Biomedicine and Health Sciences of the Strategic Action in Health carried out by CÍBER and CIBERNED.

    15. Training and volunteer promotion programs that have been subsidized by public administrations

    16. Those carried out by the ONCE Foundation within the framework of the “Opportunity for Talent” Scholarship Program, as well as the activities developed by this entity within the framework of the Training Program in Digital and Technological Skills and Professions “For Digital Talent”.

    17. Those carried out by the ONCE Guide Dog Foundation within the framework of the 2022-2023 Project “Advances for the mobility of blind people assisted by guide dogs”.

    18. Programmes aimed at eradicating gender violence that have been subsidised by public authorities or are carried out in collaboration with them.

    19. Those carried out by the Soledad Cazorla Scholarship Fund for orphans of gender violence (Mujeres Foundation).

    20. Those carried out by Public Universities in compliance with the educational, scientific, technological, cultural and knowledge transfer purposes and functions established by Organic Law 6/2001, of December 21, on Universities.

    21. Programs and activities related to the holding of events of exceptional public interest, provided they have been approved by the respective Consortium.