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Form 100. Personal Income Tax Declaration 2018

10.4.7. For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage

Taxpayers may deduct 15 percent of the amounts in which donations, assignments of use or bailment contracts are valued, and of the amounts paid under collaboration agreements made in accordance with the provisions of Law 6/2015, of March 30, which regulates sports patronage.

The deduction limit is 600 euros per year. If the transfer of use or the loan agreement has a duration of less than one year, this deduction will be prorated based on the number of days in the annual period. If the duration is longer than one year, the deduction cannot be applied to more than three years.

Requirements : This deduction can only be applied to taxpayers whose tax base, in individual taxation, does not exceed the amount of 12,500 euros, and 25,000 euros in the case of joint taxation.


A data capture window will open in which you must indicate the amount paid or the valuation of donations, assignments of use or loan contracts with the right to deduction.

If these are assignments of use or bailment contracts, you must indicate, in the data capture window, the validity in days of said contracts or assignments in the year.