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Form 200. Corporate Income Tax Declaration 2019

4.2.77 Codes 00250 and 00251 contributions and collaboration in favor of non-profit entities

In accordance with the provisions of section 1 of article 23 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, the entities that have made donations, donations or contributions referred to in article 17 of said law must include in the key [00251] (decreases), completing, where appropriate, their corresponding breakdown boxes, the positive income, subject to Corporate Tax, revealed with occasion of said donations, donations and contributions.

Likewise, in accordance with the provisions of articles 25 and 26 of Law 49/2002, the amounts corresponding to the following contributions and expenses will be included as reductions in code [00251], as deductible to determine the tax base. of the Tax:

  • Financial aid made to entities benefiting from patronage, within the framework of business collaboration agreements in activities of general interest, when such entities undertake in writing to disseminate, in any media, the participation of the collaborator in said activities.

  • Expenses made for purposes of general interest, such as, among others, those for the defense of human rights, for victims of terrorism and violent acts, for social assistance and social inclusion, civic, educational, cultural, scientific, sports, health, labor, institutional strengthening, cooperation for development, promotion of volunteerism, promotion of social action, defense of the environment, promotion and care for people at risk of exclusion for physical, economic or social reasons. cultural, promotion of constitutional values and defense of democratic principles, promotion of tolerance, promotion of the social economy, development of the information society, scientific research, technological development or innovation and transfer of information itself towards the productive fabric as a driving element of business productivity and competitiveness.

The deduction of these contributions and expenses will be incompatible with other tax incentives provided for in Law 49/2002 that may be applicable to them.