9.4.2. Donations with a limit of 10% of the taxable base

Through a data capture window, donations made according to the following deduction modalities will be indicated:

1. Donations to entities benefiting from patronage (except priority programs): To be eligible for this deduction, it is essential to be able to prove the effectiveness of the donation made by means of certification issued by the recipient entity.

   The amount of donations that meet the requirements set out in the section " DONATIONS TO ENTITIES AND INSTITUTIONS PROVIDED FOR IN LAW 49/2002" will be indicated.

   Deduction basis, amount up to	Percentage of deduction
   Up to €150	75
   Remaining deduction base	30

   Furthermore, if in the two immediately preceding tax periods donations, gifts or contributions with the right to deduction have been made in favor of the same entity for an amount equal to or greater than that of the previous year, in each of them, the deduction percentage applicable to the deduction base in favor of that same entity that exceeds 150 euros will be 35 percent.

2. Donations to other entities not included in the scope of Law 49/2002: This section will record the amounts donated to the entities listed below, when they do not meet the conditions and requirements to be included in the previous section:

   1. Legally recognized foundations that are accountable to the corresponding protectorate body.

   2. Associations declared of public utility.

   The amounts donated to these entities give rise to a deduction of 10 percent, provided that adequate documentary justification is available.