Skip to main content

Example: Deduction for donations made to entities included in the scope of Law 49/2002

Don S.M.A. has made the following donations:

• To the NGO “TT” included in the scope of Law 49/2002 to which they had not previously made any donation, the amount of 1,000 euros in 2022.

• To the “XX” foundation included in the scope of Law 49/2002, to which the following donations have been made since 2019 for priority patronage activities:

 Financial year Donation 2019 2020 2021 2022 500 euros 700 euros 1,000 euros 1,000 euros

Determine the amount of the donation deduction that corresponds to you in 2022.

Solution:

Deduction base (1,000 + 1,000) = 2,000

Amount of deduction for donations = 867.50

Breakdown of amounts:

1. Donations to the NGO “TT”

(1,000 euros) (1)

150 euros at 80% = 120

850 at 35% = 297.50

2. Donations to the “XX” foundation

(1,000 euros) (2)

1,000 euros at 45% = 450

Total (120 + 297.50 + 450) = 867.50

Notes to the example:

(1) The percentages provided for in article 19 of Law 49 are applied to the 1,000 euros donated for the first time to the NGO “TT” that have not been allocated to priority patronage activities and programs. /2002 for donated amounts that have increased by five percentage points (going to 80% on the first 150 euros and 35% on the remaining amount). (Back)

(2) To the 1,000 euros donated to the “XX” foundation for priority patronage activities and programs, the percentage of 45 percent is applied, the result of raising by five percentage points the percentage provided for in article 19 of Law 49/2002 for the cases in which the taxpayer, in the two immediately preceding tax periods, had made donations in favor of the same entity for an amount equal to or greater, in each of them, than the previous year (40% + 5% = 45% ).

Please note that to apply the increased percentage of 45%, donations must have been made in the two previous tax periods in favor of the same entity for an amount equal to or greater, in each of them, than the donation from the previous year. Therefore, in this case, in fiscal year 2022, the amounts donated in 2020 and 2021 have been taken into account, but also those made in fiscal year 2019 since if in said fiscal year 2019 SMA donated If you had not made any donation to the XX Foundation, you would not be able to apply the increased percentage of 45% to the deduction base in 2022. (Back)×