Informative notes

Tax Form 182.Donation reminder

With regard to form 182 "Informative tax return on donations, gifts and contributions received", the following aspects are recalled for its correct completion:

• Characteristics of the amounts of donations that may be included in this informative tax return:

Only donations that meet the legal requirements to be considered as such, i.e. only those that are voluntary and do not involve consideration for a good or service received, should be included in this informative tax return.

• Completion of the "recurring donations" field:

  The recurring field shall be completed by entities that are beneficiaries of the incentives regulated in Title III of Law 49/2002, of 23 December, on the tax regime for non-profit organisations and tax incentives for patronage, or by Political Parties, Federations, Coalitions or Electoral Groupings under the terms provided for in Organic Law 8/2007, of 4 July, on the financing of political parties, with the following codes, depending on whether or not there is recurrence in the donations, grants or contributions:

  Value 1:If in the two immediately preceding tax periods, donations, gifts or contributions with the right to deduct have been made by the taxpayer to that entity for an amount equal to or greater, in each of them, than that of the previous tax year.

  Value 2:If in the two immediately preceding tax periods, donations, gifts or contributions with the right to deduct have not been made by the taxpayer to that entity for an amount equal to or greater, in each of them, than that of the previous tax year.