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Form 100. Personal Income Tax Declaration 2018

10.9.8. By donations to certain entities for the benefit of the environment, the conservation of natural heritage and the custody of the territory

15% of the amounts donated to foundations or associations that appear in the census of environmental entities linked to ecology and the protection and improvement of the environment of the department responsible for this matter, with a maximum limit of 5% of the full regional quota .

Documentary justification :

The deduction is subject to adequate documentary justification.

In particular, the beneficiary entities of these donations must send to the Tax Agency of Catalonia, within the first twenty days of each year, a list of the individuals who have made donations during the previous year, with an indication of the amounts donated. for each of these people.


Through a data capture window, it must reflect the amounts paid with the right to deduction.