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Form 100. Personal Income Tax Return 2022

10.2.17. For humanitarian aid to the Ukrainian people due to the armed conflict in their country

Amount

20% of the amount of pure and simple monetary donations made during the tax period is not the limit of 10% of the autonomous tax rate

Requirements

  • That they be made during the 2022 tax period in favor of the non-profit entities referred to in articles 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.

  • Those intended to finance humanitarian, health or social aid for the Ukrainian people due to the armed conflict in their country.

  • That the taxpayer has the certification issued by the recipient entity stating that the donation is intended for the stated purposes.

Completion

The amount of the donation will be recorded.