1. Applicable percentages
Regulations: See article 22 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage
Note: The amount of this deduction will be recorded in box [0722] of Annex A.2) of the declaration.
In the case of amounts donated or paid to the entities listed above and which are allocated by them to the implementation and development of priority patronage activities and programs, the above percentages will be increased by five percentage points, that is:
| Deduction base Amount up to | Percentage of deduction |
|---|---|
| 150 euros | 85 |
| Remaining deduction base | 40 |
| Increased rate for repeated donations to the same entity | 45 |
New in 2020: Please note that for 2020, Article 5 of Royal Decree-Law 18/2019, of December 27, which adopts certain measures in tax, land registry and social security matters ( BOE of the 28th) has established that the percentages and limits of the deductions established in Article 19 of the aforementioned Law 49/2002, of December 23, will be increased by five percentage points in relation to priority patronage activities.