9.4.1. Contributions to priority patronage activities with a limit of 15% of the taxable 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, gifts or contributions with the right to deduction have been made in favor of the same entity for an amount equal to or greater than that of the previous year, in each of them, the deduction percentage applicable to the deduction base in favor of that same entity that exceeds 150 euros will be 40 percent.

Limit

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

Completion

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