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Practical Manual of Companies 2022.


Regulation: Articles 16 and 17 Law 49/2002

This deduction may be applied by entities that make donations, donations 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 to the Autonomous Communities and Local Entities.

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

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

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