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Practical manual for Income Tax 2022.

For humanitarian aid to the Ukrainian people due to the armed conflict in their country

Regulations: fifth transitional provision.2 Revised text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

Temporal scope of application of the deduction: This deduction will only apply in the 2022 and 2023 tax periods.

Amount and requirements for applying the deduction

20 percent of the amount of pure and simple monetary donations made during the tax period when they meet the following requirements:

  • That they are made during the tax period in favor of the non-profit entities referred to in articles 2 and 3 of Law 49/2002 , of December 23, on the tax regime of non-profit entities and tax incentives for patronage.

  • That are intended to finance humanitarian, health or social aid the Ukrainian people due to the armed conflict in their country.

  • That the taxpayer has the certification from the donor entity stating that the destination of the donation is the one indicated previously.

Maximum deduction limit

The amount of this deduction may not exceed 10 percent of the autonomous community's full quota, box [0546] of the declaration.