For donations to third sector entities

Regulations: Art. 5 quinquies 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 requirements for applying the deduction

• 25 percent of the amount of monetary donations 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:

  • Entities must be registered in the corresponding registry of the Department 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 be partially exempt from Corporation Tax in accordance with article 9.3 of the LIS .

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

• The effectiveness of the donation must be accredited by the beneficiary entity issuing the corresponding certificate .

Maximum deduction base

The maximum deduction base is 165 euros per year .

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