For donations to third sector entities
Regulations: Art. 5 quinquies 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 requirements for applying the deduction
25 percent of the amount of monetary donations that are made during the tax period, to non-profit entities referred to in Law 3/2018, of May 29, of the third sector of social action that meet the following requirements:
The entities must be registered in the corresponding registry of the Ministry of Social Services and Cooperation, and
Entities must comply with the requirements of articles 2 and 3 of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage , or are partially exempt from corporate tax in accordance with article 9.3 of Law 27/2014, of November 27, on corporate tax .
The effectiveness of the donation must be proven by the issuance, by the beneficiary entity, of the corresponding certificate .
Maximum base of the deduction
The maximum base of the deduction is 150 euros per year .