10.6.5. For donations to foundations or to the Cantabria Coopera fund

Taxpayers may deduct 15 percent of the amounts donated to foundations domiciled in the Autonomous Community of Cantabria that meet the requirements of Law 50/2002, of December 26, on Foundations that pursue cultural, welfare, sports or health purposes or any other purposes of a similar nature to these or on Associations that pursue among their purposes the support of people with disabilities.

In any case, these foundations must be registered in the Registry of Foundations, report to the corresponding protectorate body and the latter must have ordered their deposit in the Registry of Foundations.

Likewise, taxpayers will be able to deduct 12% of the amounts they donate to the Cantabria Coopera Fund.

Limit:

The sum of the base of this deduction and the base of the state deductions for donations and for investments and expenses of cultural interest may not exceed 10% of the taxpayer's taxable base. This limit is controlled by the program.

Taxpayers who died before March 1, 2017 will not be able to deduct amounts allocated to Associations whose purposes include supporting people with disabilities.

Completion

In the data capture window, the amounts donated to foundations and/or, where applicable, to the Cantabria Coopera Fund will be indicated.