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Practical Income Manual 2021.

For donations to non-profit entities

Regulations: Art. 4 ter Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by Legislative Decree 1 /2009, April 21.

Deduction amount

Taxpayers will be entitled to an additional deduction to the general deduction for donations and other contributions provided for in article 68.3 of the Law of IRPF , for the donations, donations and contributions to the entities referred to in Law 49/2002 , of December 23, on the tax regime of entities without for-profit purposes and tax incentives for patronage, according to the following scale:

Basis of deductionPercentage of deduction
Up to €150 20
Remaining deduction base 15
Increased rate for repeated donations to the same entity 17.5

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 previous year, the percentage of deduction applicable to the base of the deduction in favor of that same entity that exceeds 150 euros, will be 17.5 percent.

Maximum base of the deduction

  • The base of the deduction, may not exceed 10 percent of the taxpayer's taxable base .

  • The basis of the deduction will be that defined in Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage.

    See in this regard in Chapter 16, the heading " Deductions for donations and other contributions ".


This deduction will be incompatible with the deductions "For donations with ecological purposes" and "For donations and contributions for cultural, sporting, research or teaching purposes", when it is applied to the amounts contributed to the same beneficiaries who receive the donations, donations and contributions that originate its application.

Documentary justification

See the specific section of " Documentary justification " of deductions for donations