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Practical manual for Income Tax 2021.

By donations to foundations or to the Cantabria Coopera Fund or to Associations that pursue support for people with disabilities among their purposes.

Regulations: Art. 2.4 Text Revised Law on Fiscal Measures in the area of taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria.

Amount of deduction

  • 15 percent of the amounts donated to foundations domiciled in the Autonomous Community of Cantabria that meet the requirements of Law 50/2002, of December 26, on Foundations ( BOE of the 27th) and that pursue cultural, welfare, health or sports purposes or any other purposes of a similar nature to these.

  • 12 percent of the amounts donated to the Cantabria Coopera Fund .

  • 15 percent of the donated amounts to associations domiciled in the Autonomous Community of Cantabria that meet the requirements of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, and whose purpose is to support people with disabilities.

Requirements and other conditions for the application of the deduction

In the case of donations to foundations , that they are registered in the Registry of Foundations , render accounts to the corresponding protectorate body and that the latter has ordered their deposit in the Registry of Foundations.

Maximum limit on donations eligible for deduction

The basis of this autonomous deduction is subject to the limit of 10 percent of the general and savings taxable base, sum of boxes [0500] and [0510] of the declaration.

This limit operates jointly with the one affecting the general deduction for donations and the deduction for actions for the protection and dissemination of the Spanish Historical Heritage and of the cities, groups and assets declared World Heritage.

Consequently, this regional deduction may only be applied to the amount of donations entitled to it that does not exceed the amount that, where applicable, remains from the aforementioned limit after applying the general tax deductions mentioned above.