For amounts donated for international development cooperation and entities for the fight against poverty, social exclusion and help for people with disabilities.

Regulations: Art. 10 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.

Amount and maximum limit of the deduction

15% of the monetary donations made during the tax period destined to Non-governmental organizations, foundations, associations for aid to people with disabilities and other entities , provided that these are considered non-profit entities in accordance with the provisions of articles 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, whose main purposes include international cooperation, the fight against poverty and aid to people with disabilities and social exclusion.
The deduction base may not exceed 10 percent of the taxpayer's taxable base .

Non-governmental organizations, foundations, associations for assistance to people with disabilities and other entities that are considered non-profit entities must be registered in the corresponding registries of the Autonomous Community of Castilla-La Mancha .
In the case of foundations, it will be necessary that , in addition to their registration in the Registry of Foundations of Castilla-La Mancha, render accounts to the corresponding Protectorate body and that this has ordered their deposit in the Registry of Foundations .
The effectiveness of the contribution made must be accredited by certification from the competent body of the recipient entity .