10.4.14. For donations to third sector entities

Amount

Taxpayers may 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 maximum deduction base of 165 euros.

In the case of taxpayers who died on a day other than December 31, the maximum deduction base will be 150 euros.

• 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 the donated amounts that give rise to the right to the deduction in the box provided for this purpose.