TEACCH project

• If you live in an Autonomous Community subject to a particular regional regime or that has additional deductions for donations to NGOs, the deductions that apply there may be different.
• Remember that in order for us to inform the Treasury of the amount of your contributions, it is essential that you give us your name and surname, NIF/CIF and address (as they appear on your DNI/CIF).
• In relation to the percentage applicable due to the loyalty of donations in favor of the same entity, article 17/2020 requires that in the two immediately preceding tax periods, donations, donations or contributions had been made in favor of the same entity for an equal amount. or higher, therefore, in fiscal year 2020, the amounts donated in 2019 and 2018 must be taken into account, but also those made in fiscal year 2017 to the extent that the rule also requires that in the two immediately preceding tax periods there had been made donations in favor of an entity for an amount equal to or greater than that of the previous tax period.

Example
To know if you will have a greater deduction in 2020, you must have donated in 2019, 2018 and 2017, and each year you must have contributed at least the same amount as the immediately preceding one. Example

• If you live in an autonomous community subject to a particular regional regime or that has additional deductions for donations to NGOs, the deductions that apply may be different.
• Remember that in order for us to inform the Treasury of the amount of your contributions, it is essential that you give us your name and surname, NIF/CIF and address (as they appear on your DNI/CIF).
• Regarding the percentage applicable due to the loyalty of donations in favor of the same entity, article 17/2020 requires that in the two immediately preceding tax periods, donations, donations or contributions had been made in favor of the same entity for the same amount. or higher, therefore, in fiscal year 2023, imports made in 2020, 2021 and 2022 will have to be taken into account, but also those made in fiscal year 2017 to the extent that the rule also requires that in the two immediate tax periods In previous years, donations had been made in favor of an entity for an amount equal to or greater than that of the previous tax period.).

Example
To know if you will have a larger deduction in 2023, you have had to donate in 2020, 2021 and 2022, and each of which will have to contribute, at least the same amount as the previous one.

Individuals
You must complete the information:
Section “General deductions from the fee”

Next “Deductions for donations and other contributions”

Section H: “Donatius to entities regulated in Law 49/2002”.

Legal persons
In the key [00565] on page 18 of form 200, the amount of the deduction for donations to non-profit entities will be recorded (of the tax regime of Title III of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage) and other entities benefiting from patronage that applies in this tax period subject to liquidation (*).

(*) Information from model 200 Corporate Tax for the year 2016.