Campaign news by model
We detail the models that have undergone modifications for this campaign.
Form 182. Informative Tax Return. Donations, endowments and contributions received.
As a result of the amendment to Articles 17 and 19 of Law 49/2002, of 23 December, on the tax regime of non-profit entities and tax incentives for patronage, the following changes have occurred that affect the model:
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Change in field “% DEDUCCIÓN ” which occupies positions 79-83 of the type 2 record, the declared record, to update the basis of the deduction for donations, which becomes 250 euros .
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New information notice in the presentation of the model to include in the content of the same those donations for which the donor receives goods or services of a symbolic nature, if the value of these does not exceed 15% of the donation or, in any case, the amount of 25,000 euros.