9.4.1. Contributions to priority patronage activities with a limit of 15 percent of the liquidable base

The amounts donated or paid to the entities and institutions provided for in Law 49/2002 that are intended for the implementation and development of activities and priority patronage programs , will be entitled to a deduction of:

Furthermore, 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 applicable deduction percentage The base of the deduction in favor of that same entity that exceeds 150 euros will be 40 percent.

Limit

The base of the deduction of these donations may not exceed 15 percent of the taxable base.

Completion

You must reflect the amount of the amounts donated in box "G" of Annex A.2 of the declaration.