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Practical Income Manual 2022.

1. Applicable percentages

Regulations: See art. 22 Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage

Note: The amount of this deduction will be entered in box [0722] of annex A.1 of the declaration.

In the case of amounts donated or paid to the previously listed entities and which are allocated by them to the implementation and development of priority patronage activities and programs, the above percentages will be raised by five percentage points, that is:

Deduction base Amount up toPercentage of deduction
150 euros 85
Remaining deduction base 40
Increased rate for repeated donations to the same entity 45

New 2022 : Keep in mind that for 2022, the fifty-eighth Additional Provision of Law 22/2021, of December 28, on General State Budgets for the year 2022 (BOE of December 29) has established that the percentages and limits of deductions established in article 19 of the aforementioned Law 49/2002, of December 23, will be raised by five percentage points in relation to priority patronage activities.