10.5.16. For donations to non-profit organizations

Taxpayers will be entitled to an additional deduction to that provided for in article 68.3 of the Personal Income Tax Law for donations, gifts and contributions to the entities referred to in Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, including those with an ecological purpose, according to the following scale:

Up to 150 euros donation................................................................................. 37.5 percent

Remaining deduction base................................................................................................. 15 percent

Increased rate for repeated donations to the same entity.......................... 17.5 percent

Rate increased by repeated donations to the same entity: If in the two immediately preceding tax periods donations, gifts or contributions with the right to deduction have been made in favor of the same entity for an amount equal to or greater than that of the previous year, in each of them, the deduction percentage applicable to the deduction base in favor of that same entity that exceeds 150 euros will be 17.5 percent.

Deduction base

 The deduction base may not exceed 10% of the autonomous portion of the taxpayer's taxable base.

 The basis for the deduction will be that defined in Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage.

This deduction will be incompatible with the deduction "For donations and contributions for cultural, sports, research or teaching purposes", when it is applied to the amounts contributed to the same beneficiaries who receive the donations, gifts and contributions that give rise to the application of the deduction.

Completion

You must separately indicate the donations made, if there are donations to entities that in the two previous years donations of equal or greater amounts were made to the same entity.