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Form 100. Personal Income Tax Declaration 2018

9.4.1. Contributions to priority patronage activities with a limit of 15 percent of the liquidable base

The amounts donated or paid to the entities and institutions provided for in Law 49/2002 that are intended for the implementation and development of activities and priority patronage programs , will be entitled to a deduction of:

Basis of deduction, amount up to

Deduction percentage

Up to €150 80
Remaining deduction base 35

Furthermore, if in the two immediately preceding tax periods donations, donations or contributions with the right to deduction had been made in favor of the same entity for an amount equal to or greater, in each of them, than the previous year, the applicable deduction percentage The base of the deduction in favor of that same entity that exceeds 150 euros will be 40 percent.


The base of the deduction of these donations may not exceed 15 percent of the taxable base.


You must reflect the amount of the amounts donated in box "G" of Annex A.2 of the declaration.