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Practical Income Manual 2020.

Donations made to entities included in the scope of Law 49/2002

Regulations: Art. 68.3.a) Law Personal Income Tax and Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage

  1. In general, donations and donations Entities benefiting from patronage
  2. Donations, donations and contributions for priority patronage activities
  3. Example: Deduction for donations made to entities included in the scope of Law 49/2002