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Practical Income Manual 2022.

For donations to third sector entities

Regulations: Art. 5 quinquies 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 requirements for applying the deduction

  • 25 percent of the amount of monetary donations that are made during the tax period, to non-profit entities referred to in Law 3/2018, of May 29, of the third sector of social action that meet the following requirements:

    • The entities must be registered in the corresponding registry of the Ministry of Social Services and Cooperation, and

    • Entities must meet the requirements of articles 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, or are partially exempt from Corporate Tax. in accordance with article 9.3 of the LIS .

      Regarding LIS see Law 27/2014, of November 27, on Corporate Tax.

  • The effectiveness of the donation must be proven by the issuance, by the beneficiary entity, of the corresponding certificate .

Maximum base of the deduction

The maximum base of the deduction is 165 euros per year .

AttentionPlease note that for taxpayers who died before December 31, 2022, the maximum base of the deduction will be 150 euros .