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Practical manual for Income Tax 2023.

For donations with ecological purposes

Regulations: Art. 3 Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by Decree- Legislative 1/2009, of April 21

Amount and requirements for applying the deduction

10 percent of the amount of pure and simple monetary donations made during the tax period for ecological purposes to any of the following institutions:

  • Public entities dependent on the Autonomous Community of the Canary Islands, island councils or municipal corporations of the Canary Islands, whose purpose is the defence and conservation of the environment.

  • Non-profit entities regulated in articles 2 and 16 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage ( BOE of December 24), provided that their exclusive purpose is the defense of the environment and they are registered in the corresponding registries of the Autonomous Community of the Canary Islands.

Maximum deduction limit

The amount of this deduction may not exceed :

  • 10 percent of the full regional quota , box [0546] of the declaration or,

  • 150 euros , both in individual and joint taxation.

Documentary justification

See the specific section " Documentary justification " for deductions for donations.