1. Applicable percentages
Regulations: See article 22 Act 49/2002, of 23 December, on the tax regime for non-profit entities and on the tax incentives for patronage
Note: The amount of this deduction will be entered in the box  of Annex A.2) of the tax return.
In the case of amounts donated or paid to the aforementioned entities and which are used by them to carry out and develop priority patronage activities and programmes, the above percentages will be raised by five percentage points, i.e.:
|Deduction base Amount up to||Deduction percentage|
|Remaining deduction base||40|
|Rate increased by repeated donations to the same entity||45|
New for 2020: Note that for 2020, article 5 of Royal Decree-Law 18/2019 of 27 December, adopting certain measures in tax, land registry and social security matters (Official State Gazette of 28) have established that the percentages and limits of the deductions established in article 19 of the aforementioned Act 49/2002, of 23 December, will be raised by five percentage points in relation to priority patronage activities.