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 be entitled to deduct from the total tax liability the result of applying to the deduction base corresponding to the set of donations and contributions with the right to deduction, determined in accordance with the provisions of the previous section, the following scale applicable during the tax period 2025:
| 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
Important: the application of the deduction percentage for donations to the same entity requires donations for at least three consecutive yearsTherefore, from 2024 onwards, the number of years is reduced from 4 to 3.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 order for the 5-point increase in the deduction percentage to apply, which It rises from 40 to 45 percent.
Therefore, in order to apply in 2025 the increased deduction percentage for donations made to the same entity, it is necessary to have made donations to the same entity in 2023 and 2024, and that the amount of the donation made in 2025 and 2024 is equal to or greater 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 .