Donations made to entities not included in the scope of Law 49/2002

Regulations: Art. 68.3.b) Law Income Tax

The amounts donated to legally recognized foundations that are accountable to the corresponding protectorate body, as well as to associations declared to of public utility, not included in the scope of application of Law 49/2002, of December , on the tax regime of non-profit entities and tax incentives for patronage ( BOE of the 24th), give the right to a deduction of ##1## 10 percent.

Note: The amount of this deduction will be recorded in box [0724] of Annex A.2) of the declaration.