10.4.7. For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage

Amount and requirements

1. In general (tax periods ending on December 31)

   Taxpayers may deduct 15% of the amounts valued at donations, transfers of use or loan contracts, and of the amounts paid under collaboration agreements made in accordance with the provisions of Law 6/2015, of March 30, which regulates sports patronage.

   The deduction limit is 660 euros per year. If the transfer of use or loan agreement has a duration of less than one year, this deduction will be prorated based on the number of days in the annual period. If the duration is longer than one year, the deduction cannot be applied to more than three fiscal years.

   Only taxpayers whose total taxable base does not exceed 52,800 euros for joint taxation and 33,000 euros for individual taxation may apply this deduction.

2. Taxpayers who died on a day other than December 31

   Taxpayers may deduct 15% of the amounts valued at donations, transfers of use or loan contracts, and of the amounts paid under collaboration agreements made in accordance with the provisions of Law 6/2015, of March 30, which regulates sports patronage.

   The deduction limit is 600 euros per year. If the transfer of use or loan agreement has a duration of less than one year, this deduction will be prorated based on the number of days in the annual period. If the duration is longer than one year, the deduction cannot be applied to more than three fiscal years.

   In the case of taxpayers who died before 03/31/2022 this deduction can only be applied when the total taxable base does not exceed 12,500 euros.

   For taxpayers died between 03/31/2022 and 12/30/2022 the total taxable base cannot exceed 13,750 euros.

Basis of the deduction for transfers of use or loan contracts

The base will be the annual amount resulting from applying, in each of the tax periods of the duration of the loan, 4% in the valuation of the asset, and will be determined proportionally to the number of days that corresponds to each tax period.

In the case of premises, land or real estate for the realization of sports projects or activities, 4% will be applied to the cadastral value, proportionally to the number of days corresponding to each tax period.

Completion

You must complete separately:

1. Donations and other forms of sports sponsorship, except for transfers of use or loan contracts lasting less than one year.

   The basis of the deduction will be:

   • In donations, the amount or value of what is donated

   • in the transfer of use or loan contracts: 4% of the valuation of the property or 4% of the cadastral value, as the case may be.

2. Assignments of use or loan contracts of less than one year duration:

   • The basis of the deduction already prorated ; that is, the amount resulting from applying [4%*(the valuation of the property or cadastral value, as the case may be)*Number of days of duration/number of days of the tax period].

   • The time of the assignments quantified in number of days.