By donations to certain entities for the benefit of the environment, the conservation of natural heritage and the custody of the territory

Regulations: Art. 612-8 Legislative Decree 1/2024, of March 12, approving the sixth book of the Tax Code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes.

Amount and maximum limit of the deduction

15% of the amounts donated to foundations or associations that appear in the census of environmental entities linked to ecology and the protection and improvement of the environment of the department responsible for this matter, with a limit of 5% of the autonomous integral quota, box [0546] of the declaration.

Conditions for the application of the deduction

The application the deduction is subject to adequate and documentary justification of the factual assumptions and the requirements that determine its applicability. Specifically, the entities receiving these donations must send the Catalan Tax Agency, within the first twenty days of each year, a list of the individuals who have made donations during the previous year, indicating the amounts donated by each of these individuals.

The procedure and format for submitting such information are regulated by an order issued by the head of the department responsible for tax matters.