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Practical manual for Income Tax 2020.

For the amounts donated to the Andalusian Health Service to fight the spread of Covid-19

Note: This deduction will be applicable exclusively in the 2020 fiscal year

Regulations: Ar. 1 Decree-Law 19/2020, of July 14, establishing urgent measures in the areas of health, tax and budget, as well as support for farmers, ranchers and agri-food SMEs in the face of the situation generated by the coronavirus (Covid-19).

Amount and maximum limit of the deduction

  • 15% of the amounts donated to the Andalusian Health Service and provided that they are used to finance spending programs or actions aimed at combating the spread of Covid-19.

  • The maximum deduction amount will be 500 euros per year, per declaration (both individual and joint).

Documentary justification of the deduction

In accordance with the provisions of article 24 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, and its implementing regulations, the effectiveness of the donation will be justified by a certificate issued by the Andalusian Health Service.

The aforementioned certification must contain, at least, the following details:

  1. The tax identification number and personal identification data of the donor and the recipient entity (Andalusian Health Service).
  2. Date and amount of the donation when it is monetary.
  3. Public document or other authentic document certifying the delivery of the donated property when it does not involve monetary donations.
  4. Destination that the recipient entity will give to the donated object in the fulfillment of its specific purpose.

  5. Express mention of the irrevocable nature of the donation, without prejudice to the provisions of mandatory civil regulations governing the revocation of donations.