For amounts donated for international development cooperation and entities for the fight against poverty, social exclusion and help for people with disabilities.
Regulations: Art. 10 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures
Amount and maximum limit of the deduction
15 percent of monetary donations made during the tax period destined for non-governmental organizations, foundations, associations that help people with disabilities and other entities , provided that these are considered non-profit entities in accordance with the provisions of articles 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives to patronage, that among its main purposes are international cooperation, the fight against poverty and help for people with disabilities and social exclusion .
The base of the deduction may not exceed 10 percent of the taxpayer's taxable base .
Requirements and other conditions for the application of the deduction
Non-governmental organizations, foundations, associations to help people with disabilities and other entities that are considered non-profit entities must be registered in the corresponding registries of the Autonomous Community of Castilla-La Mancha .
In the case of foundations, it will be necessary that , in addition to their registration in the Registry of Foundations of Castilla-La Mancha, render accounts to the corresponding Protectorate body and that This has ordered its deposit in the Registry of Foundations .
The effectiveness of the contribution made must be accredited by means of certification by the competent body of the donee entity .