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Practical Income Manual 2021.

Donations made to entities not included in the scope of Law 49/2002

Regulations: Art. 68.3.b) Law Personal Income Tax

The amounts donated to legally recognized foundations that report to the corresponding protectorate body, as well as to associations declared of public utility, not included in the scope of application, are entitled to a deduction of 10 per 100 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage ( BOE of 24).

Note: The amount of this deduction will be entered in box [0724] of annex A.1 of the declaration.