By donations to foundations or to the Cantabria Coopera Fund or to Associations that pursue support for people with disabilities among their purposes.

Deduction amount

• 15% of the amounts donated to foundations domiciled in the Autonomous Community of Cantabria that meet the requirements of Law 50/2002, of December 26, on Foundations ( BOE of December 27) and that pursue cultural, welfare, health or sports purposes or any other purposes of a nature analogous to these.

• 12% of the amounts donated to the Cantabria Coopera Fund .

• 15% of the amounts donated to associations domiciled in the Autonomous Community of Cantabria that meet the requirements of Law 49/2002, of December 23, on the tax regime of non-purpose entities lucrative and tax incentives for patronage, and whose purpose is to support people with disabilities.

Requirements and other conditions for the application of the deduction

In the case of donations to foundations , that these are registered in the Registry of Foundations , are accountable to the corresponding protectorate body and that it has ordered their deposit in the Registry of Foundations.

Maximum limit of donations with the right to deduction

The base of this regional deduction is subject to the limit of 10% of the general taxable base and savings , sum of boxes [0500] and [0510] of the statement.

This limit operates jointly with the one that affects the general deduction for donations and the deduction for actions for the protection and dissemination of the Spanish Historical Heritage and the cities, complexes and properties declared World Heritage.

Consequently, this regional deduction may only be applied for the amount of donations entitled to it that does not exceed the amount that, if applicable, subtracts from the aforementioned limit after making the general tax deductions mentioned above.