For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage
Regulations: Art. 5 ter of the Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands regarding Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.
Amount and maximum limit of the deduction
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15 percent of the amounts in which donations, assignments of use or bailment contracts are valued and of the amounts paid in by virtue of collaboration agreements made in accordance with the provisions of Law 6/2015, of March 30, which regulates sports patronage and establishes tax measures.
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The limit of the applicable deduction is 600 euros per year .
The limit of 600 euros per year is unique and global for all donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage.
Requirements and other conditions for the application of the deduction
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If the assignment of use or the loan contract has a duration of less than one year , this deduction must be prorated based on the number of days of the annual period.
If the duration is greater than one year , the deduction cannot be applied to more than three years .
The same criteria regarding proration are applied as discussed in the deduction for donations, assignments of use or bailment contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption.
The criterion of double proration of base and limits in the case of transfers of use or bailment contracts of less than one year of sports patronage comes as a consequence of the provisions of article 11 of Law 6/2015, of March 30, by which regulates sports patronage and establishes tax measures.
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That the sum of the general tax base and the taxpayer's savings , boxes [0435] and [0460] of the declaration, does not exceed the following amounts: