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Practical Manual for Companies 2023.

Filling in form 200

Entities that make donations, gifts and contributions under the conditions indicated in the previous sections will record in box [00565] "Deduction for donations to non-profit entities (Law 49/2002)" on page 14 bis of form 200, the amount of the deduction for donations to non-profit entities that they apply in the tax period subject to declaration. 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 priority patronage activities applied in the tax period (box [01080]), recorded in the breakdown table on page 18 ter of form 200 in the manner explained below.

Completing the “Deduction for donations to non-profit entities” table. Law 49/2002» (page 18 ter of model 200)

As a new feature, this table, with the aim 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 which, in addition to each having a row per year, for the years 2015 and following, 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 contain the total 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 entities must be stated.

1. General donations

In this section, you must record 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 2013 to 2023, and that have been able to or can be transferred to future tax periods. In addition, in the rows corresponding to the 2015 and subsequent years, it must be distinguished 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 repeatedly to the same entity, applying the increased rate of 40 percent. Finally, it should be noted that the deduction base may not exceed 10 percent of the taxable base of the tax period.

  • In column "Pending/generated deduction" the amounts of the deduction generated both in the current tax period (2023) and in a period prior to the current one (2013 to 2022) will be entered in the corresponding boxes, and which are pending application at the beginning of the tax period that is the subject of the declaration. Starting with the 2015 financial year, it will be necessary to differentiate 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) 2023(*)” should only be completed if the donations are pending application corresponding to a previous tax period beginning in 2023.

  • In column "Applied in this settlement" the part (or all, if applicable) of the amounts recorded in the previous column "Pending/generated deduction" relating to deductions for donations to non-profit entities, which are applied in the settlement corresponding to the period subject to settlement, will be recorded. Starting with the 2015 financial year, it will be necessary to differentiate 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 the column "Pending/generated deduction" and the amount of deductions applied in the settlement of the tax period subject to declaration in the column "Applied in this settlement" will be recorded. This amount will remain pending application in future tax periods, unless the tax period being declared is the last one in which the corresponding deduction can be applied, in which case the outstanding deduction balance would be lost. Starting with the 2015 financial year, it will be necessary to differentiate 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 2013 to 2014" the total amount of donations made in the years 2013 to 2014 will be collected for each column.

  • In row "Subtotal donations 2015 to 2023 without reiteration of donations to the same entity" the total amount of donations made in the years 2015 to 2023, made without reiteration to the same entity, will be collected for each column.

  • In row "Subtotal donations 2015 to 2023 with repeated donations to the same entity" the total amount of donations made in the years 2015 to 2023, made repeatedly to the same entity, will be recorded for each column.

  • In row "Total" the total amount of deductions for donations to non-profit organizations made in the years 2013 to 2023 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 separately collect the increased rates applicable to donations made to priority patronage activities from those that are not, this table must include 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 2013 to 2023, and which may or may be transferred to future tax periods. In addition, in the rows corresponding to the 2015 and subsequent years, it must be distinguished whether the donations have been made without repetition to the same entity, in which case a percentage of 40 percent is applied to the deduction base (general percentage of 35 percent increased by 5 percent), or whether they have been made repeatedly to the same entity, applying a percentage of 45 percent (general percentage increased from 40 percent is increased by 5 percent). Finally, it should be noted that the deduction base may not exceed 15 percent of the taxable base of the tax period (the general maximum limit of 10 percent is raised by 5 percentage points).

  • In column "Pending/generated deduction" the amounts of the deduction generated both in the current tax period (2023) and in a period prior to the current one (2013 to 2022) will be entered in the corresponding boxes, and which are pending application at the beginning of the tax period that is the subject of the declaration. Starting with the 2015 financial year, it will be necessary to differentiate 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) 2023(*)” should only be completed if the donations are pending application corresponding to a previous tax period beginning in 2023.

  • In column "Applied in this settlement" the part (or the totality, if applicable) of the amounts recorded in the previous column "Pending/generated deduction" relating to deductions for donations for priority patronage activities, which are applied in the settlement corresponding to the period subject to settlement, will be recorded. Starting with the 2015 financial year, it will be necessary to differentiate 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 the column "Pending/generated deduction" and the amount of deductions applied in the settlement of the tax period subject to declaration in the column "Applied in this settlement" will be recorded. This amount will remain pending application in future tax periods, unless the tax period being declared is the last one in which the corresponding deduction can be applied, in which case the outstanding deduction balance would be lost. Starting with the 2015 financial year, it will be necessary to differentiate 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 2013 to 2014" the total amount of donations made in the years 2013 to 2014 will be collected for each column.

  • In row "Subtotal donations 2015 to 2023 without reiteration of donations to the same entity" the total amount of donations made in the years 2015 to 2023, made without reiteration to the same entity, will be collected for each column.

  • In row "Subtotal donations 2015 to 2023 with repeated donations to the same entity" the total amount of donations made in the years 2015 to 2023, made repeatedly to the same entity, will be recorded for each column.

  • In row "Total" the total amount of deductions for donations for priority patronage activities carried out in the years 2013 to 2023 will be recorded for each column.

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

This section will include for each column the total amount of deductions for donations to non-profit entities made in the years 2013 to 2023, as included in the two previous sections.

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

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