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Practical Income Manual 2021.

For donations with ecological purposes

Regulations: Art. 3 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, of April 21.

Amount and requirements for applying the deduction

The 10 per 100 of the amount of the outright monetary donations made during the tax period for ecological purposes to any of the following institutions:

  • Public entities dependent on the Autonomous Community of the Canary Islands, island councils or municipal corporations of the Canary Islands, whose purpose is the defense and conservation of the environment.

  • Non-profit entities regulated in articles 2 and 16 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage ( BOE of 24), provided that their exclusive purpose is the defense of the environment and they are registered in the corresponding registries of the Autonomous Community of the Canary Islands.

Maximum deduction limit

The amount of this deduction may not exceed :

  • 10 percent of the full regional quota or, boxes [0546] of the declaration or,

  • 150 euros , both in individual and joint taxation.

Documentary justification

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