Skip to main content
Practical guide to 2020 Income Tax.

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 [0722] 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 toDeduction percentage
150 Euros 85
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.