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Practical Income Manual 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 fiscal year 2020.

Regulations: Ar. 1 Decree-law 19/2020, of July 14, which establishes urgent measures in health, fiscal and budgetary matters, 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 per 100 of the amounts donated in favor of the Andalusian Health Service and whenever they are used to finance spending programs or actions aimed at combating the spread of Covid -19.

  • The maximum amount of deduction 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 It will be justified by certification issued by the Andalusian Health Service.

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

  1. The tax identification number and personal identification data of the donor and the donee entity (Andalusian Health Service).
  2. Date and amount of the donation when it is monetary.
  3. Public document or other authentic document that proves the delivery of the donated property when it is not a monetary donation.
  4. Destination that the donee 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 the mandatory civil norms that regulate the revocation of donations.