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Practical Income Manual 2021.

Documentary justification of the previous regional deductions for donations

Regulations: Art. 5 Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding assigned taxes , approved by Legislative Decree 1/2009, of April 21.

To be entitled to the previously mentioned deductions "For donations with ecological purposes", "For donations for the rehabilitation or conservation of the historical heritage of the Canary Islands" and "For donations and contributions for cultural, sporting, research or teaching purposes" the following must be met: following requirements:

  • Obtain from the donee entity certification in which, in addition to the tax identification number and the personal identification data of the donor and the donee entity, the date and destination of the donation, and its amount when it is monetary.

    In the case of non-monetary donations , the value of the donated goods must be accredited, through certification issued by the beneficiary technology-based company, as well as the identification data of the public document u another authentic document accrediting the delivery of the donated good or right .

  • Additionally, in the case of the deduction "For donations and contributions for cultural, sporting, research or teaching purposes"

    • When the recipient of the donation is a public Canarian entity or university , the identification of the project will be incorporated into the certification issued referred to in the previous point. of cultural, sports, research or teaching interest .

    • When the donee is private , there must be an additional certification , issued by the competent department, stating that the aforementioned project is of cultural, sports, research or educational interest .

  • That the certification indicated above contains an express mention that the donation has been made irrevocably and that it has been accepted .

    Note: The revocation of the donation will determine the obligation to pay the installments corresponding to the benefits enjoyed in the tax period of the year in which said revocation occurs, without prejudice to any late payment interest that may apply.