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Form 100. 2018 Personal Income Tax return

10.5.1. For donations for ecological purposes

For donations for ecological purposes, 10% 100 of the amount of pure and simple monetary donations made during the tax period, and up to the limit of ten% of the total autonomous community payment. With the limit, also, of 150 euros both in individual and joint tax return.

Entities benefiting from donations

  1. Public entities that depend on the Autonomous Community of the Canary Islands, local associations or Canary Islands municipal corporations, whose purpose is to defend and preserve the environment, and these resources are used to develop programmes of this nature.

  2. Non-profit organisations of the art.2 of Act 49/2002, of 23 December, on the tax regime of non-profit organisations and the tax incentives for patronage, whose sole purpose is to defend the environment and are included in the corresponding records of the Autonomous Community.


In the data capture window, the amounts donated will be indicated, taking into account that for donations corresponding to spouses by equal parties, 50% of all the donated amounts will be reflected. 100