9.4.2. Donations with a limit of 10 percent of the liquidable base
Through a data capture window, donations made will be indicated in accordance with the following deduction methods:
Donations to entities benefiting from patronage (except priority programs): To be entitled to this deduction it is essential to be able to prove the effectiveness of the donation made through certification issued by the donor entity.
The amount of donations that meet the requirements set out in the section "DONATIONS TO THE ENTITIES AND INSTITUTIONS PROVIDED FOR IN LAW 49/2002" will be indicated.
Basis of deduction, amount up to
Up to €150 75 Remaining deduction base 30
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 35 percent.
Donations to other entities not included in the scope of Law 49/2002: This section will include the amounts donated to the entities indicated below, when they do not meet the conditions and requirements to be included in the previous section:
Legally recognized foundations that are accountable to the corresponding protectorate body.
Associations declared of public utility.