10.15.31.For donations to help finance the costs of the health crisis caused by Covid-19

20% for the first 150 euros and 25% for the remaining amount of donations made during the tax period, whether in cash or in kind, to contribute to the financing of expenses caused by the health crisis, in accordance with article 4 of Decree Law 4/2020, of April 17, of the Council, on extraordinary economic-financial management measures to deal with the crisis caused by Covid-19.

Completion

It will indicate the amount of the monetary donation or the value of the donation in kind.