3. Deduction percentages
Regulations: See article 19 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 entered in box [0723] of annex A.2) of the declaration.
a. In general
Taxpayers will have the right to deduct from the full fee the result of applying to the base of the deduction corresponding to the set of donations, donations and contributions with the right to deduction, determined in accordance with the provisions of the previous section, the following scale applicable during the 2020 tax period:
| Deduction base Amount up to | Percentage of deduction |
|---|---|
| 150 euros | 80 |
| Remaining deduction base | 35 |
| Increased rate for repeated donations to the same entity | 40 |
New 2020: the second Final Provision of Royal Decree-Law 17/2020, of May 5, which approves measures to support the cultural and tax sector to face the economic and social impact of Covid-19 (BOE of 6) , has modified, with effect from January 1, 2020, article 19.1 of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage, to increase by 5 points percentages of the deduction percentages provided for in said article for donations.
b. Increased rate for repetition of donations to the same entity
If in the two immediately preceding tax periods donations, donations or contributions with the right to deduction had been made in favor of the same entity for an amount equal to or greater, in each of them, than the previous year, the percentage of deduction applicable to the base of the deduction in favor of that same entity that exceeds 150 euros, will be 40 percent.
Covid-19: Donations for support against Covid-19 made to entities benefiting from patronage, which include, among others, the State, the Autonomous Communities and Local Entities, are entitled to the deduction for donations in the indicated percentages. These donations will also be affected, in accordance with article 47 of Royal Decree-Law 11/2020, of March 31 ( BOE of April 1), to the exclusive financing of the expenses derived from the health crisis caused by Covid-19 and may be used to cover expenses such as health equipment and infrastructure, material, supplies, hiring of personnel, research and any other that may contribute to strengthening the response capabilities against said crisis. sanitary.