1. Applicable percentages
Regulations: See art. 22 Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage
Note: The amount of this deduction will be entered in box [0722] of annex A.1 of the declaration.
In the case of amounts donated or paid to the previously listed entities and which are allocated by them to the implementation and development of priority patronage activities and programs, the above percentages will be raised by five percentage points, that is:
| Deduction base Amount up to | Percentage of deduction |
|---|---|
| 150 euros | 85 |
| Remaining deduction base | 40 |
| Increased rate for repeated donations to the same entity | 45 |
New 2023 : Please note that for 2023 the fifty-seventh Additional Provision of Law 31/2022, of December 23, on General State Budgets for the year 2023 ( BOE of December 24) has established that the percentages and limits of deductions established in article 19 of the aforementioned Law 49/2002, of December 23, will be raised by five percentage points in relation to priority patronage activities.