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Form 100. 2018 Personal Income Tax return

10.6.5. For donations to foundations or the Cantabria fund cooperates

Taxpayers can deduct 15% of the amounts donated to foundations domiciled in the Autonomous Community of Cantabria that comply with 100 the requirements of Act 50/2002, of 26 December, on Foundations that pursue cultural, welfare, sports or health or any others of a similar nature to these or to Associations that pursue the support of people with disabilities among their purposes.

In any case, these foundations must be registered in the Foundations Register, be accountable to the corresponding protectorate body and the latter must have ordered their deposit in the Foundations Register.

Similarly, taxpayers can deduct 12% of the amounts donated to the Cantabria Coopera Fund. 100

This deduction will also apply to people who were previously welcoming with those who live with a person of legal age, provided that cohabitation has not been interrupted, and that cohabitation is granted with the approval and supervision of the public entity for the protection of minors.

In the latter case, the deduction is subject to the same requirements as the tax-free threshold for descendants for children of legal age living with the taxpayer.


The sum of the basis of this deduction and the basis of the state deductions for donations and for investments and cultural expenditure may not exceed 10 per 100 of the tax base of the taxpayer. This limit is controlled by the program.


In the data capture window, the amounts donated to foundations and/or, where applicable, to the Cantabria Coopera Fund will be indicated.