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Practical Income Manual 2022.

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

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

Temporal scope of application of the deduction: This deduction will only be applicable 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 be carried out 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 destined to finance aid of a humanitarian, health or social nature in favor of the Ukrainian people due to the armed conflict in their country.

  • That the taxpayer has certification from the donor entity a stating that the destination of the donation is as indicated above.

Maximum deduction limit

The amount of this deduction may not exceed 10 per 100 of the full regional quota, box [0546] of the statement.