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Practical Manual for Companies 2021.

Scope

Regulation: Articles 16 and 17 Law 49/2002

This deduction may be applied by entities that make donations, gifts and contributions in favor of the following entities :

  1. The non-profit entities to which the tax regime established in Title II of Law 49/2002 applies.

  2. The State , the Autonomous Communities and the Local Entities , as well as the autonomous bodies of the State and the autonomous entities of a similar nature of the Autonomous Communities and the Local Entities.

  3. The public universities and the colleges attached to them.

  4. The Cervantes Institute , the Institut Ramon Llull and other institutions with similar purposes of the Autonomous Communities with their own official language.

  5. The Public Research Organizations dependent on the General State Administration.