Informative notes
Brief explanatory information on the presentation of certain information.
Form 182. Reminder about completing donations
Regarding model 182, “Informative declaration of donations, donations and contributions received”, the following aspects must be remembered for its correct completion:
- Characteristics of the amounts in the form of donations that may be included in this informative statement:
This informative statement includes only donations that meet the legal requirements to be considered as such, that is, only those that are voluntary and do not represent compensation for a good or service received .
- Completion of the “donation recurrence” field:
The recurrence field will be completed by the entities benefiting from the incentives regulated in Title III of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage, or by Political Parties, Federations, Coalitions or Groups of Voters, in the terms provided for in Organic Law 8/2007, of July 4, on the financing of political parties, with the following keys, depending on whether or not there is recurrence in the donations, donations or contributions:
Value 1 : If in the two immediately preceding tax periods had been made by the declared party, donations, donations or contributions with the right to deduction in favor of said entity for an amount equal to or greater , in each of them, than the previous year.
Value 2 : If in the two immediately preceding tax periods no donations, donations or contributions with the right to deduction in favor of said entity for an equal or greater amount had been made by the declared party, in each of them, to that of the previous year.
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