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Form 200. Corporate Income Tax Declaration 2019

4.2.77 Keys 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, entities that have made the donations, gifts or contributions referred to in article 17 of said law must include in key [00251] (decreases), completing, where appropriate, their corresponding breakdown boxes, the positive income, subject to Corporation Tax, revealed on the occasion of said donations, gifts 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 decreases in key [00251], in their deductible condition to determine the taxable base of the Tax:

  • Financial aid provided 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, through any means, the participation of the collaborator in said activities.

  • Expenditures incurred for purposes of general interest, such as, among others, those for the defence of human rights, victims of terrorism and violent acts, social assistance and social inclusion, civic, educational, cultural, scientific, sporting, health, labour, institutional strengthening, development cooperation, promotion of volunteering, promotion of social action, defence of the environment, promotion and care of people at risk of exclusion for physical, economic or cultural reasons, promotion of constitutional values and defence of democratic principles, promotion of tolerance, promotion of the social economy, development of the information society, scientific research, development or technological innovation and its transfer to the productive fabric as a driving force 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.