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Practical manual for Income Tax 2022.

Documentary justification of the previous regional deductions for donations

Regulations: Art. 5 Revised Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes , approved by Legislative Decree 1/2009, of April 21

To be eligible for the deductions mentioned above "For donations for ecological purposes", "For donations for the rehabilitation or conservation of the historical heritage of the Canary Islands" and "For donations and contributions for cultural, sporting, research or teaching purposes" the following requirements must be met:

  • Obtain from the recipient entity certification which includes, in addition to the tax identification number and personal identification data of the donor and the recipient entity, the date and destination of the donation, and its amount when it is monetary.

    In the case of non-monetary donations , the value of the donated goods must be accredited by means of a certificate issued by the beneficiary technology-based company, as well as the identification data of the public document or other authentic document proving the delivery of the donated good or right .

  • Furthermore, in the case of the deduction "For donations and contributions for cultural, sports, research or teaching purposes"

    • When the recipient of the donation is a Canarian entity or public university , the certification issued referred to in the previous point will include the identification of the project of cultural, sports, research or teaching interest .

    • When the donee is of a private nature , there must be an additional certification , issued by the competent department, stating that the aforementioned project is of cultural, sports, research or educational interest .

  • That the certification indicated above contains an express mention that the donation has been made irrevocably and that it has been accepted .

    Note: The revocation of the donation will determine the obligation to pay the corresponding quotas for the benefits enjoyed in the tax period of the year in which said revocation occurs, without prejudice to any applicable late payment interest.