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