Tax Agency: Tax treatment of donations

No. The tax information reflects the amount of donations and contributions made, but does not include the percentage of deduction or the amount of the deduction.

Due to the new calculation system established by the regulations from 2015 and which means that:

Up to 150 euros of donations made in total by the taxpayer, an increased deduction percentage of 50% must be applied (in priority patronage activities, 55%).
The excess over 150 euros of the total donations made corresponds to a different deduction percentage (27.5, 32.5 or 37.5 per 100), depending on whether the donation to the same entity has not been less than that of the two previous years (recurrence) and whether or not the activity of the entity is considered a priority activity of patronage.

Therefore, the deduction percentages applicable in 2015 to personal income tax payers who have made donations would be the following, depending on the amount of the donation, whether or not there is a recurrence of the donation and whether or not the activity is considered a priority for patronage:

**Deduction percentages for donations 2015 (IRPF)**
Donation Amount	Non-Priority Activity Patronage	Priority Activity Patronage
Up to €150	50%	55%
Excess over €150	27.50%	32.50%
Excess over €150 and recurrence	32.50%	37.50%

No. The personal income tax self-assessment calculation program correctly reflects the result of applying the deduction percentages from 2015 that result from the data contained in the tax information, always applying the most favorable option for the taxpayer.

That the donations made to the same entity in the two immediately preceding tax periods have been for an amount equal to or greater than that of the previous year.

That is to say, the entity in question must comply with:

Donation 2012 ≤ Donation 2013 ≤ Donation 2014

In this case, the deduction that applies is the result of applying the deduction percentage of 50% to the amount of the donation made.

Deduction = 50% x Donation amount

The deduction is equal to the sum of:

Deduction entity 1 = 50% x Donation amount entity 1

Deduction entity 2 = 50% x Donation amount entity 2

Total donation deduction = Deduction entity 1 + deduction entity 2

If the requirement for donation recurrence is not met:

Deduction = 150 x 50% + (200-150) x 27.5% = 88.75
If the requirement for donation recurrence is met:

Deduction = 150 x 50% + (200-150) x 32.5% = 91.25

The deduction is:

Deduction entity = 100 x 50% + (150 – 100) x 50% + (100 – 50) x 32.5% = 91.25

The deduction is:

Entity deduction = 150 x 50% + (240 – 150) x 27.5% + 120 x 32.5% = 138.75

The deduction is:

Deduction entity = 150 x 50% + (300 – 150) x 27.5% + 200 x 32.5% = 181.25

Tax treatment of donations

Is the amount of the deduction for donations to non-profit entities included in the 2015 tax information?

Why does the tax information not include the amount of the deduction for donations or the applicable percentage?

So, should I modify the self-assessment calculated by the Tax Agency application so that it correctly reflects the deduction applicable in 2015?

What does the recurrence requirement mean to qualify for increased deduction percentages?

Taxpayer who has only made one donation of less than or equal to 150 euros per year to a non-profit entity. What deduction is eligible for you?

Taxpayer who has made two donations to non-profit entities that do not carry out priority patronage activities and the sum of these is less than or equal to 150 euros per year. Deduction applicable.

Taxpayer who has made a donation of 200 euros per year to a non-profit organization (does not carry out priority patronage activities). Deduction applicable.

Taxpayer who has made two donations of 100 euros each to two non-profit entities and in entity 1 the recurrence requirement is met, while in entity 2 it is not met. Deduction applicable.

Taxpayer who has made a donation to non-profit entity 1 for 120 euros (meets recurrence requirement) and another donation to entity 2 for 240 euros (does not meet recurrence requirement). Neither of the two entities carries out priority patronage activities. Deduction applicable.

Taxpayer who has made a donation to non-profit entity 1 for 200 euros (meets recurrence requirement) and another donation to entity 2 for 300 euros (does not meet recurrence requirement). Neither of the two entities carries out priority patronage activities. Deduction applicable.