For donations to non-profit entities with ecological purposes

Regulations: Art. 4 ter of the Revised Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21.

Amount of deduction

Taxpayers will be entitled to additional deduction the general deduction for donations and other contributions provided for in article 68.3 of the Income Tax Law, for donations, and contributions to the entities referred to in Law of December , on the tax regime for non-profit entities and tax incentives for patronage, including those with an ecological purpose, according to following scale:

Rate increased by repeated donations to the same entity: 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 percent.

Maximum deduction base

• The deduction base, may not exceed 10 percent 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.

  See Chapter 16, section " Deductions for donations and other contributions ".

Incompatibility

This deduction will be incompatible with the deduction "For donations and contributions for cultural, sports, research or teaching 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 deduction.