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Practical Income Manual 2022.

For donations to alleviate the effects of the Ukraine conflict on people

Regulations: Art. 5 sexties 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

Attention: This deduction is not applicable in the case of taxpayers who died before March 31, 2022.

Amount and maximum limit of the deduction

  • 50 percent of the value of the assets or monetary amounts of donations made to entities provided for in Law 49/2002, of December 23, on the tax regime of entities without lucrative purposes and tax incentives for patronage.

    For these purposes, all amounts paid for this concept in the year will be taken into account, including those prior to March 31, 2022.

  • The limit of the applicable deduction is 150 euros per declaration .

Requirements for applying the deduction

  • Donations that qualify for the application of this deduction must be used for activities and programs to alleviate the effects on people generated by the invasion of Ukraine by the Russian army.

  • The effectiveness of the donation must be accredited by the issuance, by the entity receiving the donation, of the corresponding certificate.

Temporal scope for the application of the deduction

This deduction will be applicable exclusively in fiscal year 2022 .