Foundations and associations subject to law 49/2002. See additional deductions in certain autonomous communities.
From the first 250€ you donate, you deduct 200€.
From the following 250€.
Provided that in the previous two years a donation has been made to the same entity, at least for the same amount.
Deduction in total quota
Limit 10% of taxable income*.
Provided that in the previous two years a donation has been made to the same entity, at least for the same amount.
*If it exceeds the limit: it can be applied in the 10 immediate and successive fiscal years.
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