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Practical manual for Income Tax 2022.

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

Regulations: Art. 5 ter Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on 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, transfers of use or loan contracts are valued, and the amounts paid under 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, transfers of use or loan contracts and collaboration agreements relating to sports sponsorship.

    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 transfer of use or the loan agreement has a duration of less than one year , this deduction must be prorated based on the number of days in the annual period.

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

    The same criteria for apportionment as discussed in the deduction for donations, transfers of use or loan contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption, apply.

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

  • That the sum of the general taxable base and the savings of the taxpayer, 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 result of the various modifications that article 5 ter has undergone during 2022, we find 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.