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 applying the deduction

• 15 percent of the amounts donated in favor of 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 competent in this matter , with the limit of 5 percent of the full regional quota, box [0546] of the statement.

• The application of the deduction is conditional on adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.

Important : The beneficiary entities of the donations are obliged to communicate the list of the natural persons who have made donations, indicating the amounts donated by each of these persons.