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Practical Income Manual 2021.

1. Applicable percentages

Regulations: See article 22 Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.

Note: The amount of this deduction will be entered in box [0722] of annex A.1 of the declaration.

In the case of amounts donated or paid to the previously listed entities and which are allocated by them to the implementation and development of priority patronage activities and programs, the above percentages will be raised by five percentage points, that is:

Deduction base Amount up toPercentage of deduction
150 euros 85
Remaining deduction base 40
Increased rate for repeated donations to the same entity 45

New 2021 : Please note that for 2021, the sixty-sixth Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 (BOE of 31) has established that the percentages and limits of the deductions established in Article 19 of the aforementioned Law 49/2002, of December 23, will be increased by five percentage points in relation to priority patronage activities.