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Form 100. Personal Income Tax Declaration 2018

Patronage incentives: collaboration agreements in activities of general interest


Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, has established the following types of tax incentives for the participation and collaboration of businessmen and professionals in activities of interest general:

  • Business collaboration agreements in activities of general interest.

  • Expenses on activities of general interest.

The application of said incentives is limited to the scope of those economic activities that determine the net return of their activity under a direct estimation regime.

Furthermore, the incentives included in the first two sections are incompatible with the other tax incentives provided for in Law 49/2002, such as the deduction for donations.

The amounts paid or expenses incurred by businessmen and professionals who determine their performance by the Direct Estimation Regime, as a consequence of business collaboration agreements in activities of general interest concluded with entities and institutions of Law 49/2002 provided for in Law 49/2002, are considered expenses deductible from the net return of the economic activity carried out.

business collaboration agreement in activities of general interest is understood to be that by which the entities mentioned in the previous paragraph in exchange for financial aid to carry out the activities they carry out in compliance with the object or specific purpose thereof, they undertake in writing to disseminate the collaborator's participation in said activities.

There are no limits to the deductibility of these expenses.