For donations, assignments of use or bailment contracts and collaboration agreements, related to sports patronage
Regulations: Art. 5 ter of the Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.
Amount and maximum limit of the deduction
- 15 percent of the amounts in which donations, transfers of use or loan contracts are valued, and the amounts paid under collaboration agreements made in accordance with the provisions of Law 6/2015, of March 30, which regulates sports patronage and establishes tax measures.
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The limit of the applicable deduction is 600 euros per year .
The limit of 600 euros per year is unique and global for all donations, transfers of use or loan contracts and collaboration agreements relating to sports sponsorship.
Requirements and other conditions for the application of the deduction
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If the transfer of use or the loan agreement has a duration of less than one year , this deduction must be prorated based on the number of days in the annual period.
If the duration is greater than one year , the deduction cannot be applied to more than three years .
The same criteria for apportionment as discussed in the deduction for donations, transfers of use or loan contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption, apply.
The double apportionment criterion of base and limits in the case of transfers of use or loan contracts of less than one year of sports patronage arises as a consequence of the provisions of article 11 of Law 6/2015, of March 30, which regulates sports patronage and establishes tax measures.
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That the sum of the general taxable base and the savings of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed the following amounts: