3. Deduction percentages

Regulations: see art. 19 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.1. of the statement.

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 2022 tax period:

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, in each of them, than the donation of the previous year, the deduction percentage applicable to the deduction base in favor of that same entity that exceeds 150 euros will be 40 per 100 .