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Form 100. Personal Income Tax Declaration 2018

10.6.5. By donations to foundations or the Cantabria fund cooperates

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

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

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

This deduction will also be applicable to people who were previously hosts with whom a person of legal age lives, provided that the coexistence has not been interrupted, and that the coexistence occurs 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.


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


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