# Example: Deduction for donations made to entities included in the scope of Law 49/2002

Don S.M.A. has made the following donations during 2020:

• To the NGO “TT” included in the scope of Law 49/2002 to which they had not previously made any donation, the amount of 1,000 euros.
• To the “XX” foundation included in the scope of Law 49/2002, to which donations of the same amount have been made in the last two years, the amount of 1,000 euros for priority patronage activities

Determine the amount of the deduction.

### Solution:

Deduction base (1,000 + 1,000) = 2,000

Amount of deduction for donations = 867.50

Breakdown of amounts:

1. Donations to the NGO “TT”

(1,000 euros) (1)

150 euros at 80% = 120

850 at 35% = 297.50

2. Donations to the “XX” foundation

(1,000 euros) (2)

1,000 euros at 45% = 450

Total (120 + 297.50 + 450) = 867.50

Notes to the example:

(1) The percentages provided for in article 19 of Law 49 are applied to the 1,000 euros donated for the first time to the NGO “TT” that have not been allocated to priority patronage activities and programs. /2002 for donated amounts that have increased since January 1, 2020 by five percentage points (going to 80% on the first 150 euros and 35% on the remaining amount). (Back)

(2) To the 1,000 euros donated to the "XX" foundation for priority activities and patronage programs, the percentage of 45 percent is applied, resulting from increasing the percentage provided for since January 1, 2020 in article 19 of Law 49/2002. For cases in which the taxpayer has made donations of an equal or greater amount or value, to the same entity, in the two previous years, by five percentage points when they are allocated to priority patronage activities and programs (40% + 5% = 45%). (Back)