Example: Deduction for donations made to entities included in the scope of Law 49/2002
Mr. SMA has made the following donations:
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To the NGO “TT” included within the scope of Law 49/2002 to which they had not previously made any donation, the amount of 1,000 euros in 2025.
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To the “XX” foundation included within the scope of Law 49/2002, to which the following donations have been made since 2022 for priority patronage activities:
Financial year 2022 2023 2024 2025 Donation 500 euros 700 euros 1,000 euros 1,000 euros
Determine the amount of the donation deduction that corresponds to you in 2025.
Solution:
Deduction base (1,000 + 1,000) = 2,000
Amount of the donation deduction = 1,000
Breakdown of amounts:
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Donations to the NGO “TT”
(1,000 euros) (1)250 euros at 80% = 200
750 at 40% = 300
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Donations to the “XX” Foundation
(1,000 euros) (2)1,000 euros at % =
Total (200 + 300 + 500) = 1,000
Notes to the example:
(1) The percentages provided for in Article 19 of Law 49/2002 for donated amounts are applied to the 1,000 euros donated for the first time to the NGO “TT” that have not been allocated to priority patronage activities and programs. (Back)
(2) The percentage of 50% is applied to the 1,000 euros donated to the “XX” foundation for priority patronage activities and programs. is the result of increasing by five percentage points the percentage provided for in article 19 of Law 49/2002 for cases in which the taxpayer, in the two immediately preceding tax periods, has made donations to the same entity for an amount equal to or greater, in each of them, than that of the previous year (45% + 5% = 50%).
Please note that from 2024, And as a consequence of the reduction from 4 to 3 of the number of years in which donations must be made to the same entity for an amount equal to or greater than that of the previous year, in 2025 only the amounts donated in 2023 and 2024 have been taken into account, not those of 2022 as was the case until December 31, 2023. (Back)