Individuals
You have to complete the information in:
Section “General tax deductions”.
Then “Deductions for donations and other contributions”.
Section H: “Donations to entities regulated in Law 49/2002”.
Legal persons
In code [00565] on page 18 of form 200, the amount of the deduction for donations to non-profit organisations (of the tax system of Title III of Law 49/2002, of 23 December, on the tax system for non-profit organisations and tax incentives for patronage) and other entities benefiting from patronage that is applied in this tax period subject to settlement (*) shall be entered.
(*) Information from form 200 Corporate Income Tax for 2016.
