For donations to foundations and sports clubs
Regulations: Articles 9 and 18.3 Text Recast of the legal provisions of the Community of Madrid regarding taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21.
Amount and requirements for applying the deduction
15 percent of the amounts donated to foundations that meet the requirements of Law 1/1998, of March 2, on Foundations of the Community of Madrid that pursue cultural, welfare, educational or health or any other of a nature analogous to these.
In any case, it will be necessary for these foundations to be registered in the Registry of Foundations of the Community of Madrid, to report to the corresponding protectorate body and for it to have ordered their deposit in the Registry of Foundations.
15 percent of the amounts donated to elementary and basic sports clubs defined in articles 29 and 30 of Law 15/1994, of December 28, on Sports of the Community of Madrid .
In any case, it will be necessary for these clubs to be registered in the Registry of Sports Associations of the Community of Madrid.
The base of the deduction for all donations indicated may not exceed 10 percent of the taxable base, understood as the sum of the general taxable base and the taxpayer's savings.