For amounts donated for international development cooperation and entities for the fight against poverty, social exclusion and help for people with disabilities.

(Art. 10 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures)

Amount and maximum limit of the deduction

15% of monetary donations made during the tax period destined to Non-governmental organizations, foundations, associations for aid to people with disabilities and other entities , provided that these are considered non-profit entities in accordance with the provisions of articles 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, that among their main purposes are international cooperation, the fight against poverty and aid to people with disabilities and social exclusion. .
The deduction base may not exceed 10% of the taxpayer's taxable base .

Non-governmental organizations, foundations, associations for assistance to people with disabilities and other entities that are considered non-profit entities must be registered in the corresponding registries of the Autonomous Community of Castilla-La Mancha .
In the case of foundations, it will be necessary that , in addition to their registration in the Registry of Foundations of Castilla-La Mancha, render accounts to the corresponding Protectorate body and that this has ordered their deposit in the Registry of Foundations .
The effectiveness of the contribution made must be accredited by certification from the competent body of the recipient entity .