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Practical manual for Income Tax 2021.

Deductions for donations and other contributions

Regulations: Articles 68.3, 69.1 Law Income Tax ; 69.2 Regulation

  1. Donations made to entities included in the scope of Law 49/2002
  2. Donations made to entities not included in the scope of Law 49/2002
  3. Contributions to Political Parties, Federations, Coalitions or Voter Groups
  4. Common requirements for deductions for donations, donations and contributions
  5. Applicable limit