3. Deduction percentages
Regulations: see art. 19 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 recorded in box [0723] of Annex A.1. of the statement.
a. In general
Taxpayers will have the right to deduct from the full amount the result of applying the following scale applicable during the 2024 tax period to the deduction base corresponding to the set of donations, gifts and contributions entitled to deduction, determined in accordance with the provisions of the previous section:
| Deduction base Amount up to | Percentage of deduction |
|---|---|
| 250 euros | 80 |
| Remaining deduction base | 40 |
| Increased rate for repeated donations to the same entity | 45 |
b. Increased rate for repeated donations to the same entity
New in 2024: The application of the deduction percentage for donations to the same entity requires that donations have been made for at least three consecutive years . Therefore, the number of , in order for the 5-point increase in the deduction percentage to apply, which is raised from 40 to 45 percent.
Consequently, in order to apply the increased deduction percentage for donations made to the same entity in 2024, it is necessary to have made donations to the same entity in 2022 and 2023, and the amount of the donation made in 2024 and 2023 must be equal to or greater, in each of them, than that made in the immediately preceding year.
If in the two tax periods immediately prior to the actual tax year of the declaration, donations, gifts or contributions with the right to deduction have been made in favor of the same entity, the amount of the donation, gift or contribution of this year and that of the previous tax period being equal to or greater, in each of them, than that of the immediately preceding year, the percentage of deduction applicable to the base of the deduction in favor of that same entity that exceeds 250 euros, will be 45 per 100 .