10.5.1. For donations with ecological purposes

For donations for ecological purposes, 10% of the amount of pure and simple monetary donations made during the tax period, and up to the limit of 10% of the autonomous tax rate or 150 euros in both individual and joint declarations.

Entities benefiting from donations

• Public entities dependent on the Autonomous Community of the Canary Islands, island councils or municipal corporations of the Canary Islands, whose purpose is the defence and conservation of the environment, with said resources being allocated to the development of programmes of this nature.
• Non-profit entities of art. 2 and 16 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, whose exclusive purpose is the protection of the environment and are registered in the corresponding registries of the Autonomous Community.

To be entitled to the deduction, the taxpayer must obtain from the recipient entity a certificate stating the tax identification number, the identification data of the donor and the recipient entity, the date, the destination of the donation, the irrevocable nature of the donation, the acceptance of the donation, the amount when it is monetary and, if it is non-monetary, the value of the donated goods and the document proving the delivery.

Completion

In the data capture window, the amounts donated will be indicated, taking into account that in the case of donations made by spouses in equal parts, each will reflect 50% of the total amount donated.