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Practical Income Manual 2020.

Applicable limit

Regulations: Art. 69.1 Law Personal Income Tax

The base of the deduction for gifts, donations and other contributions may not generally exceed 10 percent of the taxable base for the year .

Notwithstanding the above, the base of the deduction for donations, donations and contributions intended for the implementation and development of priority patronage activities and programs previously listed in point 1.2 above, may reach 15 percent of the liquidable base for fiscal year .

The taxable base for the year is constituted by the sum of the boxes [0500] and [0510] of the statement.

In the case of having negative tax bases from previous years, to calculate this limit, the amount of the general tax base subject to tax will be taken, boxes [0505] of statement .