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Practical Handbook for Companies 2021

Filling in Form 200

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

Completion of the table "Deduction of donations to non-profit organisations.Law 49/2002" (page 18a of model 200)

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

1.General donations

This section should include the amounts of the deduction for donations to non-profit organisations that apply the special tax regime of Law 49/2002, but which are not beneficiaries of priority patronage activities, generated in the years 2011 to 2021, and which have been or may be carried forward to future tax periods.In addition, in the rows corresponding to 2015 and subsequent years, a distinction must be made as to whether the donations have been made without repetition to the same entity, in which case the general rate of 35 per cent is applied to the deduction base, or whether they have been made with repetition to the same entity, applying the increased rate of 40 per cent.Finally, it should be noted that the basis for the deduction may not exceed 10 per cent of the taxable base for the tax period.

  • In the column "Deduction pending/g1enerated" the amounts of the deduction generated both in the current tax period (2021) and in a period prior to the current one (2011 to 2020), and which are pending application at the beginning of the tax period being reported, shall be entered in the corresponding boxes.From 2015 onwards, a distinction must be made as to whether the donations giving entitlement to deduction have been made without repetition or with repetition to the same entity.

    The row "Donations to non-profit entities (Law 49/2002) 2021(*)" should only be completed if the donations are pending application for a previous tax period starting in 2021.

  • The column "Applied in this settlement" shall contain the part (or all, if applicable) of the amounts reported in the previous column "Deduction pending/g2enerated" relating to deductions for donations to non-profit organisations, which are applied in the settlement for the period being settled.From 2015 onwards, a distinction must be made as to whether the donations giving entitlement to deduction have been made without repetition or with repetition to the same entity.

  • The positive difference between the amount of deductions outstanding at the beginning of the tax period or generated in the tax period in the column "Deduction outstanding/g2enerated" and the amount of deductions applied in the assessment of the tax period being reported in the column "Applied in this assessment" should be entered in the column "Pending application in future periods". This amount will be carried forward to future tax periods, unless the tax period being reported is the last one in which the corresponding deduction can be applied, in which case the balance of the deduction would be lost.From 2015 onwards, a distinction must be made as to whether the donations giving entitlement to deduction have been made without repetition or with repetition to the same entity.

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

  • In the row "Subtotal donations 2015 to 2021 without repetition of donations to the same entity" the total amount of donations made in the financial years 2015 to 2021, made without repetition of donations to the same entity, shall be shown for each column.

  • In the row "Subtotal donations 2015 to 2021 with repeated donations to the same entity" the total amount of donations made in the financial years 2015 to 2021, made with repeated donations to the same entity, shall be shown for each column.
  • In the row "Total"the total amount of deductions for donations to non-profit organisations made in the years 2011 to 2021 shall be shown for each column.

2.Donations for priority patronage activities and other activities with the right to increased deductions

In order to be able to reflect separately the increased rates applicable to donations made to priority patronage activities from those that are not, this table should include the amounts of the deduction for donations to non-profit organisations that apply the special tax regime of Law 49/2002 and that are beneficiaries of priority patronage activities, generated in the financial years 2011 to 2021, and that have been or may be carried forward to future tax periods.In addition, in the rows corresponding to 2015 and subsequent years, it must be differentiated whether the donations have been made without repetition to the same entity in which case a percentage of 40 per cent (general percentage of 35 per cent increased by 5 per cent) is applied to the deduction base, or whether they have been made with repetition to the same entity, applying a percentage of 45 per cent (general percentage increased from 40 per cent increased by 5 per cent).Finally, it should be noted that the basis for the deduction may not exceed 15 per cent of the taxable base of the tax period (the general ceiling of 10 per cent is raised by 5 percentage points).

  • In the column "Deduction pending/g1enerated" the amounts of the deduction generated both in the current tax period (2021) and in a period prior to the current one (2011 to 2020), and which are pending application at the beginning of the tax period being reported, shall be entered in the corresponding boxes.From 2015 onwards, a distinction must be made as to whether the donations giving entitlement to deduction have been made without repetition or with repetition to the same entity.

    The row "Donations to non-profit entities (Law 49/2002) 2021(*)" should only be completed if the donations are pending application for a previous tax period starting in 2021.

  • The column "Applied in this settlement" shall contain the part (or the totality if applicable) of the amounts entered in the previous column "Deduction pending/g2enerated" relating to deductions for donations for priority patronage activities, which are applied in the settlement corresponding to the period being settled.From 2015 onwards, a distinction must be made as to whether the donations giving entitlement to deduction have been made without repetition or with repetition to the same entity.

  • The positive difference between the amount of deductions outstanding at the beginning of the tax period or generated in the tax period in the column "Deduction outstanding/g2enerated" and the amount of deductions applied in the assessment of the tax period being reported in the column "Applied in this assessment" should be entered in the column "Pending application in future periods". This amount will be carried forward to future tax periods, unless the tax period being reported is the last one in which the corresponding deduction can be applied, in which case the balance of the deduction would be lost.From 2015 onwards, a distinction must be made as to whether the donations giving entitlement to deduction have been made without repetition or with repetition to the same entity.

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

  • In the row "Subtotal donations 2015 to 2021 without repetition of donations to the same entity" the total amount of donations made in the financial years 2015 to 2021, made without repetition of donations to the same entity, shall be shown for each column.

  • In the row "Subtotal donations 2015 to 2021 with repeated donations to the same entity" the total amount of donations made in the financial years 2015 to 2021, made with repeated donations to the same entity, shall be shown for each column.

  • In the row "Total" the total amount of deductions for donations for priority patronage activities made in the years 2011 to 2021 shall be shown 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 organisations made in the financial years 2011 to 2021, included in the two previous sections, shall be included.

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

In the box [00974] the total amount of donations, gifts and contributions made to non-profit organisations during the tax period to which the return corresponds, which have served as the basis for calculating the deduction for donations to these organisations, shall be entered.