Deduction for donations
The tax information reflects the amount of donations and contributions made and also indicates the amount of the donations and their recurring or non-recurring nature.
The new calculation system established by the regulations from 2015 assumes that:
-
Up to 150 euros of donations made in total by the taxpayer, an increased deduction percentage of 75% applies (in priority patronage activities, 80%).
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The excess over 150 euros of the total donations made corresponds to a different deduction percentage (30, 35 or 40 percent), depending on whether the donation to the same entity has not been less than that of the two previous years (recurrence: Donation 2015 ≤ Donation 2016 ≤ Donation 2017) and whether or not the entity's activity is considered a priority patronage activity.
Recurrence is understood to mean that 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 preceding year.
Therefore, the deduction percentages applicable in 2017 to taxpayers of IRPF who have made donations are set based on the amount of the donation, whether or not there is recurrence in the donation and whether or not the activity is considered a priority for patronage.
|
Donation Amount |
Non-Priority Activity Patronage |
Priority Activity Patronage |
|---|---|---|
|
Up to €150 |
75 % |
80 % |
|
Excess over €150 |
30% |
35 % |
|
Excess over €150 and recurrence |
35 % |
40% |
In the tax data that appear in the Renta WEB program within the Incorporated Data tab, you can view amounts, recurrence and percentages applied to this deduction that will be automatically entered into the corresponding income section.
However, it will be necessary to check that the tax data appearing are correct and that the percentages are correctly applied; must be modified otherwise.