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Practical Manual for Companies 2024.

Percentages

Regulation: Article 22 Law 49/2002 

Note:

As a result of the amendment to Article 20 of Law 49/2002 of December 23, in the case of a donation made in a tax period with a start date prior to January 1, 2024, a distinction can be made between:

  • For the basic part of the deduction that did not exceed 10 percent of the tax base of the generation period, the corresponding deduction must be determined according to the percentage and limits applicable in the aforementioned generation period. This deduction was applied or not in this period depending on the net tax rate for the period, with the excess over the net tax rate being applicable in the 10 immediate and successive tax periods.

  • For the basic part of the deduction that exceeded 10 percent of the tax base of the generation periodn, the corresponding deduction applicable in a tax period starting on or after 1 January 2024 will be calculated by applying the new deduction rates in force (45 or 55 percent in the case of repetition) and the new limit of 20 percent on the tax base of the period.

For a better understanding of the calculation of the amount to be applied for these deductions, you can refer to Example 2 of the following paragraph.

The General State Budget Law for each year may establish a list of priority patronage activities within the scope of the general interest purposes mentioned in Article 3, paragraph 1, of Law 49/2002, as well as the beneficiary entities, in accordance with Article 16.

In relation to these activities and beneficiary entities, the General State Budget Law may increase the percentages and limits of the deduction for donations established in Article 20 of Law 49/2002 by a maximum of five percentage points.

For these purposes, according to the provisions of section two of Additional Provision Fifty-Seven of Law 31/2022, of December 23, on the General State Budget for the year 2023, the percentage of 40 percent applicable to this deduction may be increased to 45 percent and the increased percentage from 50 percent to 55 percent. In addition, the maximum limit of 15 percent of the taxable base for the tax period will be raised to 20 percent.

Keep in mind:

Pursuant to Article 134.4 of the Spanish Constitution, the General State Budget for 2023 has been extended to 2024, so the percentages in force in 2023 will be maintained for 2024.