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Form 100. Personal Income Tax Declaration 2018

10.5.1. For donations with ecological purposes

For donations with ecological purposes 10 per 100 of the amount of pure and simple monetary donations made during the tax period, and up to the limit of ten percent of the full regional quota. With the limit, also, of 150 euros in both individual and joint declarations.

Entities receiving donations

  1. Public entities dependent on the Autonomous Community of the Canary Islands, island councils or Canary Island municipal corporations, whose purpose is the defense and conservation of the environment, said resources being allocated to the development of programs of this nature.

  2. Non-profit entities of article 2 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, whose exclusive purpose is the defense of the environment and are registered 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 that correspond to the spouses in equal parts, 50 percent of the total amounts donated will be reflected.