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
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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:
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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 .