10.5.16. For donations to non-profit entities

Taxpayers will have the right to an additional deduction to that provided for in article 68.3 of the Personal Income Tax Law for donations, donations and contributions to the entities referred to in Law 49/2002, of December 23, on the tax regime of the non-profit entities and tax incentives for patronage, including those that have an ecological purpose, according to the following scale:

Up to 150 euros donation............................................... ................................... 37.5 percent

Rest of deduction base................................................ ........................................ 15 percent

Increased rate for repetition of donations to the same entity...................... 17.5 percent

Increased rate for repetition of donations to the same entity: If in the two immediately preceding tax periods donations, donations or contributions with the right to deduction had been made in favor of the same entity for an amount equal to or greater, in each of them, than the previous year, the percentage of deduction applicable to the base of the deduction in favor of that same entity that exceeds 150 euros, will be 17.5 percent.

Maximum base of the deduction

 The base of the deduction may not exceed 10 percent of the autonomous part of the taxpayer's taxable base.

 The basis of the deduction will be that defined in Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage.

This deduction will be incompatible with the deduction "For donations and contributions for cultural, sporting, research or teaching purposes", when it is applied to the amounts contributed to the same beneficiaries who receive the donations, donations and contributions that give rise to the application of the former. .

completion

You must separately indicate the donations made, if there are donations to entities that in the two previous years made donations of equal or greater amounts to the same entity.