For donations with ecological purposes

Regulations: Art. 22 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount and maximum limit of the deduction

• 10% of the amounts donated during the tax period in favor of any of the following institutions:

  1. Public entities dependent on the Autonomous Community of Andalusia or local corporations of Andalusia, whose purpose is the defense and conservation of the environment, with said resources being allocated to the development of programs of this nature.

  2. Non-profit entities and entities benefiting from patronage, regulated respectively in articles 2 and 16 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that their exclusive purpose is the protection of the environment and they are registered in the corresponding registries of the Autonomous Community of Andalusia.

• The applicable deduction limit will be 150 euros.

Formal obligations

The effectiveness of the donation will be justified by a certificate issued by the beneficiary entity referred to in article 24 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage,

Please note that Article 24 of Law 49/2002, of December 23, establishes the information that the aforementioned certification must include.