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Practical Manual of Companies 2021.

Filling in form 200

Entities that make donations, donations and contributions under the conditions indicated in the previous sections, will enter in box [00565] "Deduction for donations to non-profit entities (Law 49/2002)" on page 14 of form 200, the amount of the deduction for donations to non-profit entities that apply in the tax period being declared. The amount to be entered in this box will be the sum of the donations made to non-profit entities that are not beneficiaries of priority patronage activities applied in the tax period (box [01699]) and the donations made to non-profit entities that are beneficiaries of activities patronage priorities applied in the tax period (box [01080]), included in the breakdown table on page 18 bis of form 200 as explained below.

Completion of the table «Deduction of donations to non-profit entities. Law 49/2002» (page 18 bis of model 200)

As a novelty, this table, with the purpose of collecting the different deduction percentages applicable to donations depending on whether or not they are made to priority patronage activities, is divided into two sections that, in addition to each having one row per year, to For the years 2015 and following, each year has been divided into two rows to differentiate whether donations are made without repetition or with repetition to the same entity. In addition, a third section has been added that will collect the total amounts of the deductions included in the first two sections of the table. Finally, a section is added in which the basis of the deduction for donations to non-profit entities must be entered.

1. General donations

This section must include the amounts of the deduction for donations to non-profit entities that apply the special tax regime of Law 49/2002, but that are not beneficiaries of priority patronage activities , generated in the years 2011 to 2021, and that have been or may be carried forward to future tax periods. Furthermore, in the rows corresponding to the years 2015 and following, it must be differentiated whether the donations have been made without repetition to the same entity in which case the general rate of 35 percent is applied to the deduction base, or whether they have been made with repetition to the same entity, applying the increased rate of 40 percent. Finally, it must be taken into account that the base of the deduction may not exceed 10 percent of the tax base for the tax period.

  • In column "Deduction pending/generated" , the amounts of the deduction generated in both the current tax period (2021) and one prior to the current one (2011 to 2011) will be entered in the corresponding boxes. 2020), and that are pending application at the beginning of the tax period that is the subject of declaration. Starting in 2015, it must be differentiated whether the donations that give the right to deduction have been made without repetition or with repetition to the same entity.

    Row "Donations to non-profit entities (Law 49/2002) 2021(*)" must only be completed if they are donations pending application corresponding to a previous tax period that began in 2021.

  • In column "Applied in this settlement" the part (or all, where appropriate) of the amounts entered in the previous column "Deduction pending/generated" will be collected. relating to deductions for donations to non-profit entities, which are applied in the settlement corresponding to the period under settlement. Starting in 2015, it must be differentiated whether the donations that give the right to deduction have been made without repetition or with repetition to the same entity.

  • In column "Pending application in future periods" the positive difference between the amount of deductions pending at the beginning of the tax period or generated in said period in column will be entered. "Deduction pending/generated" ##2##, and the amount of the deductions applied in the settlement of the tax period being declared in column "Applied in this settlement" . This amount will remain pending application in future tax periods, unless the tax period being declared is the last in which the corresponding deduction can be applied, in which case the balance pending deduction would be lost. Starting in 2015, it must be differentiated whether the donations that give the right to deduction have been made without repetition or with repetition to the same entity.

  • In row "Subtotal donations 2011 to 2014" the total amount of donations made in the years 2011 to 2014 will be collected for each column.

  • In row "Subtotal donations from 2015 to 2021 without repetition of donations to the same entity" will be collected for each column, the total amount of donations made in the years 2015 to 2021, made without reiteration to the same entity.

  • In row "Subtotal donations from 2015 to 2021 with repetition of donations to the same entity" , the total amount of donations made in the years 2015 to 2021, made with reiteration to the same entity.

  • In row "Total" the total amount of deductions for donations to non-profit entities made in the years 2011 to 2021 will be collected for each column.

2. Donations for priority patronage activities and others with the right to increased deduction

In order to be able to collect separately the increased rates applicable to donations made to priority patronage activities from those that are not, this table must record the amounts of the deduction for donations to non-profit entities that apply. the special tax regime of Law 49/2002 and that are beneficiaries of priority patronage activities , generated in the years 2011 to 2021, and that have been or may be carried over to future tax periods. Furthermore, in the rows corresponding to the years 2015 and following, it must be differentiated whether the donations have been made without repetition to the same entity in which case a percentage of 40 percent is applied to the base of the deduction (general percentage of 35 percent increased by 5 percent), or have been carried out repeatedly to the same entity, applying a percentage of 45 percent (general percentage increased from 40 percent is increased by 5 percent). Finally, it must be taken into account that the base of the deduction may not exceed 15 percent of the tax base for the tax period (the general maximum limit of 10 percent is raised by 5 percentage points).

  • In column "Deduction pending/generated" , the amounts of the deduction generated in both the current tax period (2021) and one prior to the current one (2011 to 2011) will be entered in the corresponding boxes. 2020), and that are pending application at the beginning of the tax period that is the subject of declaration. Starting in 2015, it must be differentiated whether the donations that give the right to deduction have been made without repetition or with repetition to the same entity.

    Row "Donations to non-profit entities (Law 49/2002) 2021(*)" must only be completed if they are donations pending application corresponding to a previous tax period that began in 2021.

  • In column "Applied in this settlement" the part (or all, where appropriate) of the amounts entered in the previous column "Deduction pending/generated" will be collected. relating to deductions for donations for priority patronage activities, which are applied in the settlement corresponding to the period under settlement. Starting in 2015, it must be differentiated whether the donations that give the right to deduction have been made without repetition or with repetition to the same entity.

  • In column "Pending application in future periods" the positive difference between the amount of deductions pending at the beginning of the tax period or generated in said period in column will be entered. "Deduction pending/generated" ##2##, and the amount of the deductions applied in the settlement of the tax period being declared in column "Applied in this settlement" . This amount will remain pending application in future tax periods, unless the tax period being declared is the last in which the corresponding deduction can be applied, in which case the balance pending deduction would be lost. Starting in 2015, it must be differentiated whether the donations that give the right to deduction have been made without repetition or with repetition to the same entity.

  • In row "Subtotal donations 2011 to 2014" the total amount of donations made in the years 2011 to 2014 will be collected for each column.

  • In row "Subtotal donations from 2015 to 2021 without repetition of donations to the same entity" will be collected for each column, the total amount of donations made in the years 2015 to 2021, made without reiteration to the same entity.

  • In row "Subtotal donations from 2015 to 2021 with repetition of donations to the same entity" , the total amount of donations made in the years 2015 to 2021, made with reiteration to the same entity.

  • In row "Total" the total amount of deductions for donations for priority patronage activities carried out in the years 2011 to 2021 will be collected for each column.

3. Total deductions to non-profit entities (Law 49/2002)

In this section, for each column, the total amount of deductions for donations to non-profit entities made in the years 2011 to 2021, collected in the two previous sections, will be collected.

4. Basis of the deduction for donations to non-profit entities of the tax period

In box [00974] the total amount of donations, donations and contributions made to non-profit entities during the tax period to which the declaration corresponds, which have served as a basis for the calculation of the deduction for donations to these entities.