1. Applicable percentages
Regulations: See art. 22 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 [0722] of Annex A.1 of the declaration.
In the case of amounts donated or paid to the entities listed above and which are allocated by them to the implementation and development of priority patronage activities and programs, the above percentages will be increased by five percentage points, that is:
| Deduction base Amount up to | Percentage of deduction |
|---|---|
| 250 euros | 85 |
| Remaining deduction base | 45 |
| Increased rate for repeated donations to the same entity | 50 |
Attention : Please note that, since the General State Budget for 2025 has not been approved, the General State Budget for 2023 has been extended. Therefore, the priority patronage activities regulated by Additional Provision Fifty-Seventh of Law 31/2022 remain in force.
With regard to the percentages and limits of deduction established in Article 19 of the aforementioned Law 49/2002, of December 23, for 2025 Article 19 is applicable in the wording given by Royal Decree-Law 6/2023, of December 19, although as a consequence of the extension of the General State Budgets of 2023 it must be understood that the aforementioned percentages will be increased, where appropriate, by five percentage points in relation to the priority patronage activities in accordance with the provisions of section Two of the Fifty-Seventh Additional Provision of the aforementioned Budget Law of 2023.