Tax Agency: Conditions

In this case, the deduction that applies is the result of applying the deduction percentage of 75% to the amount of the donation made.

Deduction = 75% x Donation amount

The deduction is:

Deduction entity = 150 x 75% + (240 – 150) x 30% + 120 x 35% = 181.50

The most favourable option for the taxpayer will always be applied, and the personal income tax self-assessment calculation programme calculates it accordingly, therefore it will be understood that the first 150 euros of donation correspond firstly to non-recurring donations, first for priority activities and then the remaining ones, so that the rest of the donated amounts can benefit, where appropriate, from the highest deduction percentages:

100x80% + 50x75% + 250x40% + (300-50)x30% + 1000x35% = 642.50

The deduction is equal to the sum of:

Deduction entity 1 = 75% x Donation amount entity 1

Deduction entity 2 = 75% x Donation amount entity 2

Total donation deduction = Deduction entity 1 + deduction entity 2

The deduction is:

Deduction entity = 150 x 75% + (300 – 150) x 30% + 200 x 35% = 227.50

If the requirement for donation recurrence is not met:

Deduction = 150 x 75% + (200-150) x 30% = 127.50
If the requirement for donation recurrence is met:

Deduction = 150 x 75% + (200-150) x 35% = 130

The deduction is:

Deduction entity = 100 x 75% + (150 – 100) x 75% + (100 – 50) x 35% = 130

Conditions

Taxpayer who has only made one donation of less than or equal to 150 euros per year to a non-profit entity. What deduction is eligible for you?

Taxpayer who has made a donation to non-profit entity 1 for 120 euros (meets recurrence requirement) and another donation to entity 2 for 240 euros (does not meet recurrence requirement). Neither of the two entities carries out priority patronage activities. Deduction applicable.

Taxpayer who has made two donations to non-profit entities that do not carry out priority patronage activities and the sum of these is less than or equal to 150 euros per year. Deduction applicable.

Taxpayer who has made a donation to non-profit entity 1 for 200 euros (meets recurrence requirement) and another donation to entity 2 for 300 euros (does not meet recurrence requirement). Neither of the two entities carries out priority patronage activities. Deduction applicable.

Taxpayer who has made a donation of 200 euros per year to a non-profit organization (does not carry out priority patronage activities). Deduction applicable.

Taxpayer who has made two donations of 100 euros each to two non-profit entities and in entity 1 the recurrence requirement is met, while in entity 2 it is not met. Deduction applicable.