For donations to non-profit organizations

Regulations: Art. 4 ter Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes , approved by Legislative Decree 1/2009, of April 21

Amount of deduction

Taxpayers will be entitled to additional deduction to the general deduction for donations and other contributions for in article 68.3 of the Income Tax Law, for donations and contributions to the entities referred to in Law , of , on the tax regime of non-profit entities and tax incentives for patronage, in accordance with the following scale:

Rate increased by repeated donations to the same entity: If in the two immediately preceding tax periods, donations, gifts or contributions entitled to deduction have been made in favor of the same entity for an amount equal to or greater than that of the previous year, the percentage of deduction applicable to the base of the deduction in favor of that same entity that exceeds 150 euros will be 17.5 percent.

Maximum deduction base

• The deduction base, may not exceed 10 percent of the taxpayer's taxable base .

• The basis for the deduction will be that defined in Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage.

  See in this regard Chapter 16 of Volume 1 of this Manual, under the heading "Deductions for donations and other contributions."

Incompatibility

This deduction is incompatible with the application of the regional deductions "For donations for ecological purposes" and "For donations and contributions for cultural, sporting, research or teaching purposes", when it is applied to the amounts contributed to the same beneficiaries who receive the donations, gifts and contributions that give rise to the application of those deductions.

Documentary justification

See the specific section on "Documentary Justification" for the general deduction for donations and other contributions.