Informative notes

Form 182. Donation reminder

Regarding model 182 “Informative declaration of donations, donations and contributions received”, we proceed to remember the following aspects for its correct completion:

• Characteristics of the donation amounts that may be included in this information declaration:
  

  En esta declaración informativa corresponde incluir exclusivamente los donativos que cumplan los requisitos legales para ser considerados como tales, es decir, únicamente aquellos que sean de carácter voluntario y no supongan una contraprestación por un bien o servicio recibido.

  También se incluirán aquellos donativos por los que el donante reciba bienes o servicios de carácter simbólico, si el valor de éstos no supera el 15% del donativo ni, en cualquier caso, el importe de 25.000 euros.

• Completing the “recurring donations” field:

  The recurrence field will be completed by the entities benefiting from the incentives regulated in Title III of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage, or by Political Parties, Federations, Coalitions or Groups of Voters in the terms provided for in Organic Law 8/2007, of July 4, on the financing of political parties, with the following keys, depending on whether or not there is recurrence in the donations, donations or contributions :

  Value 1 : If in the two immediately preceding tax periods the taxpayer had made, donations, gifts or contributions with the right to deduction in favor of said entity for an amount equal to or greater , in each of them, than that of the previous year.

  Value 2 : If in the two immediately preceding tax periods no donations, gifts or contributions with the right to deduction in favor of said entity had been made by the taxpayer for an amount equal to or greater than, in each of them, than that of the previous year.

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