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Practical Handbook 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 favour of the following entities :

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

  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 Instituto Cervantes, the Institut Ramon Llull and other institutions with similar aims in the Autonomous Communities with their own official language.

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