10.6.5. For donations to foundations or to the Cantabria Coopera fund

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

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

Likewise, taxpayers will be able to deduct 12% of the amounts they donate to the Cantabria Coopera Fund.

This deduction will also apply to people who were previously foster parents with whom a person of legal age lives, provided that the cohabitation has not been interrupted, and that the cohabitation takes place 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 application of the minimum for descendants for adult children who live with the taxpayer.

Limit:

The sum of the base of this deduction and the base of the state deductions for donations and for investments and expenses of cultural interest may not exceed 10% of the taxpayer's taxable base. This limit is controlled by the program.

Completion

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