Common requirements for deductions for donations, donations and contributions
As a common general requirement, to have the right to make deductions for any of the concepts listed above, the effectiveness of the donation made must be proven.
a. In the deduction for donations to entities included in the scope of Law 49/2002
Regulations: see article 24 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage
Deductions due to donations , donations and deductible contributions, made under the deduction regime established by Law 49/2002, must be accredited by certification issued by the beneficiary entity, in which, in addition to the tax identification number of the donor and the entity, the following is stated:
- Express mention that the donee entity is included among those regulated in the aforementioned law.
- Date and amount of the donation, when it is monetary.
- Public document or other authentic document that certifies the delivery of the donated property, when it is not a monetary donation.
- Destination that the donee entity will give to the donated object in the fulfillment of its specific purpose.
- Express mention of the irrevocable nature of the donation, without prejudice to the provisions of the mandatory civil norms that regulate the revocation of donations. In this regard, it should be noted that in accordance with the provisions of article 4 of Organic Law 8/2007, of July 4, on financing of political parties ( BOE of 5), Donations made in accordance with the provisions of said Law are irrevocable.
b. In contributions to Political Parties, Federations, Coalitions or Groups of Voters
Regulations: see article 13 of the aforementioned Organic Law 8/2007, of July 4, on the financing of political parties
The application of the deduction for contributions made to political parties is conditional on the taxpayer having the document proving the contribution, donation or fee paid to the receiving political party.
c. In the deduction for donations to entities not included in the scope of Law 49/2002
Regulations: see article 69.2 of the Personal Income Tax Regulations
Finally, the beneficiary entities of donations that give the right to the 10 percent deduction must submit an informative declaration on the donations received during each calendar year, in which, in addition to their data identification, they will record the following information regarding the donors:
- Name and surname.
- Tax identification number.
- Donation amount.
- Indication of whether the donation entitles the application of any of the deductions approved by the autonomous communities.
Note: In the event that, once the donation has been made, it is subsequently revoked, in the declaration of the tax period in which said revocation occurs, the amounts corresponding to the tax benefits enjoyed must be entered, without prejudice to any late payment interest that may apply.