10.4.14. For donations to third sector entities

Taxpayers will be able to deduct 25% of the amount of monetary donations made during the tax period to non-profit entities referred to in Law 3/2018, of May 29, on the third sector of social action, with a limit of 150 euros.

Requirements

• Entities must be registered in the corresponding registry of the Ministry of Social Services and Cooperation.

• Entities must meet the requirements of Articles 2 and 3 of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage, or be partially exempt from corporate tax in accordance with Article 9.3 of Law 27/2014, of November 27, on corporate tax.

The effectiveness of the donation must be accredited by the beneficiary entity issuing the corresponding certificate.

Completion

You must enter in the box provided for this purpose the amounts donated, which meet the above requirements, with the right to deduction.