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Form 100. Personal Income Tax Return Declaration 2017

10.6.5. By donations to foundations or the Cantabria fund cooperates

Taxpayers may deduct 15 per 100 of the amounts donated to foundations domiciled in the Autonomous Community of Cantabria that comply with the requirements of Law 50/2002, of December 26, on Foundations that pursue cultural, welfare, sports or health purposes or any other of a nature analogous to these or Associations that pursue among their purposes the support of people with disabilities.

In any case, it will be necessary for these foundations to be registered in the Registry of Foundations, to report to the corresponding protectorate body and for it to have ordered their deposit in the Registry of Foundations.

Likewise, taxpayers may deduct 12% of the amounts they donate to the Cantabria Coopera Fund.

Limit:

The sum of the base of this deduction and the base of state deductions for donations and for investments and expenses of cultural interest may not exceed 10 percent of the taxpayer's taxable base. This limit is controlled by the program.

Taxpayers who died prior to March 1, 2017 will not be able to deduct the amounts allocated to Associations that pursue among their purposes the support of people with disabilities.

Completion

In the data capture window, the amounts donated to foundations and/or, where appropriate, to the Cantabria Coopera Fund, will be indicated.