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Practical manual for Income Tax 2023.

For donations to foundations and sports clubs

Regulations: Articles 9 and 18.3 Text Consolidated legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Amount and requirements for applying the deduction

  • 15% of the donated amounts to foundations that meet the requirements of Law 1/1998, of March 2, on Foundations of the Community of Madrid that pursue cultural, welfare, educational or health purposes or any other purposes of a similar nature to these.

    In any case, these foundations must be registered in the Registry of Foundations of the Community of Madrid, report to the corresponding protectorate body and the latter must have ordered their deposit in the Registry of Foundations.

  • 15% of the amounts donated to basic and elementary sports clubs defined in articles 29 and 30 of Law 15/1994, of December 28, on Sports in the Community of Madrid.

    In any case, these clubs must be registered in the Registry of Sports Associations of the Community of Madrid.

  • The deduction base for all the donations indicated may not exceed 10 percent of the taxable base, understood as the sum of the general taxable base and the taxpayer's savings base.