Common requirements for deductions for donations, donations and contributions
As general common requirement, to be entitled to make deductions for any of the concepts listed above, the effectiveness of the donation made must proven.
In particular,
a. In the deduction for donations to entities included in the scope of Law 49/2002
Regulations: See Article 24 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.
Deductions for donations , donations and deductible contributions, made under the deduction regime established by Law 49/2002 must be accredited by means of certification issued by the beneficiary entity, in which, in addition to the tax identification number of the donor and the entity, the following is stated:
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Express mention that the recipient entity is included among those regulated by the aforementioned law.
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Date and amount of the donation, when it is monetary.
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Public document or other authentic document certifying the delivery of the donated property, when it does not involve monetary donations.
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Destination that the recipient entity will give to the donated object in the fulfillment of its specific purpose.
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Express mention of the irrevocable nature of the donation, without prejudice to the provisions of mandatory civil regulations governing the revocation of donations. In this regard, it should be noted that in accordance with the provisions of article 4 of Organic Law 8/2007, of July 4, on the financing of political parties ( BOE of 5), donations made in accordance with the provisions of said Law are irrevocable.
b. In contributions to Political Parties, Federations, Coalitions or Voter Groups
Regulations: see article 13 of the aforementioned Organic Law 8/2007, of July 4, on the financing of political parties
The application of the deduction for contributions made to political parties is conditional on the taxpayer having the document proving the contribution, donation or fee paid to the receiving political party.
c. In the deduction for donations to entities not included in the scope of Law 49/2002
Regulations: See article 69.2 of the Personal Income Tax Regulations
Finally, the beneficiary entities of donations that entitle them to the 10% deduction must submit an information declaration on the donations received during each calendar year, in which, in addition to their identification data, they will include the following information regarding the donors:
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Name and surname.
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Tax identification number.
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Donation amount.
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Indication of whether the donation entitles the person to the application of any of the deductions approved by the autonomous communities.
Note: In the event that, once the donation has been made, it is subsequently revoked, the amounts corresponding to the tax benefits enjoyed must be entered in the declaration for the tax period in which said revocation occurs, without prejudice to any applicable late payment interest.