3. Deduction percentages

Regulations: see article 19 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 [0723] of annex A.1. of the declaration.

a. In general

Taxpayers will have the right to deduct from the full fee the result of applying to the base of the deduction corresponding to the set of donations, donations and contributions with the right to deduction, determined in accordance with the provisions of the previous section, the following scale applicable during the 2021 tax period:

b. Increased rate for repetition of donations to the same entity

If in the two immediately preceding tax periods donations, donations or contributions with the right to deduction had been made in favor of the same entity for an amount equal to or greater, in each of them, than the donation from the previous year, the percentage of deduction applicable to The basis of the deduction in favor of that same entity that exceeds 150 euros will be 40 per 100 .