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Practical Income Manual 2022.

For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage

Regulations: Art. 5 ter Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands regarding Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6

Amount and maximum limit of the deduction

  • 15 percent of the amounts in which donations, assignments of use or bailment contracts are valued and of the amounts paid in by virtue of collaboration agreements made in accordance with the provisions of Law 6/2015, of March 30, which regulates sports patronage and establishes tax measures.

  • The limit of the applicable deduction is 660 euros per year .

    The limit of 660 euros per year is unique and global for all donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage.

    Note: Please note that for taxpayers who died before December 31, 2022, the maximum amount of this deduction will be 600 euros .

Requirements and other conditions for the application of the deduction

  • If the assignment of use or the loan contract has a duration of less than one year , this deduction must be prorated based on the number of days of the annual period.

    If the duration is greater than one year , the deduction cannot be applied to more than three years .

    The same criteria regarding proration are applied as discussed in the deduction for donations, assignments of use or bailment contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption.

    The criterion of double proration of base and limits in the case of transfers of use or bailment contracts of less than one year of sports patronage comes as a consequence of the provisions of article 11 of Law 6/2015, of March 30, by which regulates sports patronage and establishes tax measures.

  • That the sum of the general tax base and the taxpayer's savings , boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

    • - 33,000 euros in individual taxation.

    • - 52,800 euros in joint taxation.

Attention: Please note that, as a consequence of the various modifications that article 5 ter has undergone during the year 2022, we find ourselves with the following quantitative limits:

  • For taxpayers who died between January 1 and March 30, 2022 , the sum of the general and savings tax bases (boxes [0435 ] and [0460] ) may not exceed 12,500 euros in individual taxation.

  • For taxpayers who died between March 31 and December 30, 2022 , the sum of the general and savings tax bases (boxes [0435 ] and [0460] ) may not exceed 13,750 euros in individual taxation.  

  • For the rest of the taxpayers s the amount of the deduction cannot exceed 33,000 euros in the case of individual taxation and 52,800 euros in the case of joint taxation.