3. Deduction percentages
Regulations: See article 19 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage
Note: The amount of this deduction will be recorded in box [0723] of Annex A.2) of the declaration.
a. In general
Taxpayers will have the right to deduct from the total amount the result of applying to the deduction base corresponding to the set of donations, gifts and contributions with the right to deduction, determined in accordance with the provisions of the previous section, the following scale applicable during the 2020 tax period:
| Deduction base Amount up to | Percentage of deduction |
|---|---|
| 150 euros | 80 |
| Remaining deduction base | 35 |
| Increased rate for repeated donations to the same entity | 40 |
New in 2020: The Second Final Provision of Royal Decree-Law 17/2020, of May 5, approving support measures for the cultural sector and of a tax nature to address the economic and social impact of Covid-19 (BOE of the 6th), has modified, with effect from January 1, 2020, article 19.1 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, to increase by 5 percentage points the deduction percentages provided for in said article for donations.
b. Increased rate for repeated donations to the same entity
If in the two immediately preceding tax periods donations, gifts or contributions with the right to deduction have been made in favor of the same entity for an amount equal to or greater than that of the previous year, in each of them, the deduction percentage applicable to the deduction base in favor of that same entity that exceeds 150 euros will be 40 percent.
Covid-19: Donations for support against Covid-19 made to beneficiary entities of patronage, which include, among others, the State, the Autonomous Communities and Local Entities, are entitled to the deduction for donations in the indicated percentages. These donations will also be allocated, in accordance with article 47 of Royal Decree-Law 11/2020, of March 31 ( BOE of April 1), to the exclusive financing of expenses arising from the health crisis caused by Covid-19 and may be used to cover expenses such as health equipment and infrastructure, material, supplies, hiring of personnel, research and any other expenses that may contribute to strengthening the response capacities in the face of said health crisis.