Skip to main content
Practical manual for Income Tax 2021.

By donations to certain entities for the benefit of the environment, the conservation of natural heritage and the custody of the territory

Regulations: Art. 34 Law 16/2008, of December 23, on fiscal and financial measures , of the Autonomous Community of Catalonia.

Amount, maximum limit and requirement for the application of the deduction

  • 15% of the amounts donated to foundations or associations that appear in the census of environmental entities linked to ecology and the protection and improvement of the environment of the department responsible for this matter, with a limit of 5% of the autonomous integral quota, box [0546] of the declaration.

  • The application of the deduction is subject to adequate and documentary justification of factual assumptions and the requirements that determine its applicability.

Important : The entities receiving donations are required to communicate the list of individuals who have made donations, indicating the amounts donated by each of these persons.