Skip to main content
Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

Through monetary donations to cultural and artistic entities and for sponsoring athletes

Regulations: Art. 11 quinquies TextConsolidated text of the legal provisions of the Autonomous Community of Extremadura regarding taxes ceded by the State, approved by Legislative Decree 1/2018, of April 10

Amount and maximum limit of the deduction

  • He 20 percent of the donated amounts during the tax year by taxpayers with habitual residence in Extremadura to:

    1. Entities with tax domicile in Extremadura that they develop within the territory of the Autonomous Community any of the following activities:

        1. Cinematography, audiovisual arts and multimedia arts.

        2. The performing arts, music, dance, theatre and circus.

        3. The plastic arts or fine arts, photography and design.

        4. Literary, phonographic and cinematographic editions, in any medium or format.

        5. Those related to the research, documentation, conservation, restoration, recovery, dissemination and promotion of the tangible and intangible cultural heritage of Extremadura.

        6. Folklore and popular traditions, especially folk music and traditional dances.

        7. Applied arts such as goldsmithing and artisanal ceramics.

        Attention : Donee entities that are not required to submit to the AEAT the informative declaration provided for in article 24.2 of Law 49/2002, of December 23, on the tax regime of
        Non-profit entities and those receiving tax incentives for patronage must report the donations received in each calendar year to the relevant Finance Department, providing the code CNAE of the activity carried out that entitles the donor to the deduction, as well as the name, surnames, tax identification number of the donors and the amount donated by each of them.

        This communication will be made in January of each year through the Electronic Headquarters of the Junta de Extremadura and will refer to the donations received in the immediately preceding year.

      2. Athletes with tax domicile in Extremadura that they dedicate themselves voluntarily and habitually to sports practice in accordance with the provisions of section two of article 21 of Law 39/2022, of December 30, on Sport, or any regulation that replaces it.

    2. A maximum limit of 500 euros per year per taxpayer.

      This is a maximum limit set for the 2 previous deductions.

    Requirements and other conditions for the application of the deduction

    • The donations they must be pure, simple and irrevocableto become formalized in writing and to expressly state such character in the document that records the donation.

    • They will not entitle you to the deduction. Donations made by anyone who is a member, associate or participant of the beneficiary entity, or by the spouse, partner, ascendant or descendant of any of them, provided that they have a share of participation in the capital equal to or greater than 50 percent, whether calculated individually or jointly with their spouse, ascendant or descendant.

    • Nor will they entitle you to the deduction Donations made to athletes covered by Article 21.2 of Law 39/2022, of December 30, on Sport, when made by someone who is the spouse, partner, ascendant or descendant of the beneficiary.