{"id":82678,"date":"2017-06-13T12:54:25","date_gmt":"2017-06-13T10:54:25","guid":{"rendered":"http:\/\/aseryde.com\/?p=82678"},"modified":"2017-06-13T12:54:25","modified_gmt":"2017-06-13T10:54:25","slug":"donativos-en-la-declaracion-de-la-renta-derecho-a-deduccion","status":"publish","type":"post","link":"https:\/\/aseryde.com\/en\/donativos-en-la-declaracion-de-la-renta-derecho-a-deduccion\/","title":{"rendered":"Donations in the Income Tax Return: right to deduction"},"content":{"rendered":"<p style=\"text-align: justify;\">There are many deductions that a taxpayer can apply in their income tax return, but today we are going to focus on those that refer to donations to certain entities, which requires reviewing the list to find out whether a donation made in 2016 falls into the deductible category or not.<\/p>\n<p style=\"text-align: justify;\">According to the LIRFP, donations, gifts and contributions made by the taxpayer to any of the following entities give the right to the deduction:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Foundations and associations declared to be of public utility, included in the scope of Law 49\/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage (BOE of the 24th).<\/li>\n<li>Non-governmental development organizations referred to in Law 23\/1998, of July 7, on International Cooperation for Development, provided that they have the legal form of a Foundation or Association.<\/li>\n<li>Delegations of foreign foundations registered in the Registry of Foundations.<\/li>\n<li>The Spanish sports federations, the regional sports federations integrated into them, the Spanish Olympic Committee and the Spanish Paralympic Committee.<\/li>\n<li>The federations and associations of non-profit entities referred to in the preceding paragraphs.<\/li>\n<li>The State, the Autonomous Communities and the Local Entities, as well as the autonomous bodies of the State and the autonomous entities of a similar nature of the Autonomous Communities and the Local Entities.<\/li>\n<li>Public universities and the colleges affiliated with them.<\/li>\n<li>The Cervantes Institute.<\/li>\n<li>The Ramon Llull Institute and other institutions with similar purposes in the Autonomous Communities with their own official language.<\/li>\n<li>Public Research Bodies dependent on the General State Administration.<\/li>\n<li>The Spanish Red Cross and the Spanish National Organization for the Blind.<\/li>\n<li>The Pious Work of the Holy Places.<\/li>\n<li>The consortia Casa de Am\u00e9rica, Casa de Asia, \u201cInstitut Europeu de la Casa de la Mediterr\u00e0nia\u201d and the National Museum of Art of Catalonia.<\/li>\n<li>Foundations of religious entities registered in the Registry of Religious Entities that meet the requirements for non-profit entities established in Law 49\/2002.<\/li>\n<li>Entities of the Catholic Church contemplated in Articles IV and V of the Agreement on Economic Affairs signed between the Spanish State and the Holy See and entities of other churches, confessions or religious communities, which have signed cooperation agreements with the Spanish State.<\/li>\n<li>The Institute of Spain and the Royal Academies integrated within it, as well as the institutions of the Autonomous Communities that have purposes analogous to those of the Royal Spanish Academy.<\/li>\n<li>The National Prado Museum.<\/li>\n<li>The Reina Sofia National Art Center Museum.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Deductible amount<\/strong><\/p>\n<p style=\"text-align: justify;\">Once the entity to which the donation has been made has been identified and it has been verified that it is actually included in the previous list, it is necessary to know what is the amount that we can deduct:<\/p>\n<p style=\"text-align: justify;\">-Up to the first 150 euros a deduction percentage of 75%<\/p>\n<p style=\"text-align: justify;\">-The rest of the deduction base is a percentage of 30%. This tax rate will be 35% if in the two immediately preceding tax periods donations, gifts or contributions with the right to deduction have been made in favour of the same entity for an amount equal to or greater than that of the previous year in each of them.<\/p>\n<p style=\"text-align: justify;\">These percentages have been modified with respect to those applied for the 2015 tax return.<\/p>\n<p style=\"text-align: justify;\">When these amounts donated or paid to the entities listed above are used to carry out and develop priority patronage activities and programs, the previous deduction percentages will be increased by 5 percentage points, with 150 euros being 80%, the rest being 35%, and if it is a repeated donation of the same or higher amount, 40%.<\/p>\n<p style=\"text-align: justify;\">To be eligible to apply the deduction for donations, the effectiveness of the deduction must be proven through a certificate issued by the beneficiary entity, which must include certain information.<\/p>\n<p style=\"text-align: justify;\"><strong>General limits on deductions<\/strong><\/p>\n<p style=\"text-align: justify;\">It should also be noted that the deduction base for donations, gifts and other contributions may not, in general, exceed 10% of the taxable base for the year. It will be 15% if they are intended for the performance and development of priority patronage activities and programs.<\/p>\n<p style=\"text-align: justify;\">These deductions should not be confused with others such as deductions for donations made to entities not included in the scope of the Patronage Law or the deduction for contributions to political parties, Federations, Coalitions or Voter Groups.<\/p>\n<p style=\"text-align: justify;\">Our tax experts can help you prepare your tax return in a more favorable way. <a href=\"http:\/\/aseryde.com\/en\/contacto-cieza\/\">Ask us<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>There are many deductions that a taxpayer can apply in the income tax return, but today we are going to focus on those that refer to donations to certain entities, which requires a review of the list to find out whether a donation made in 2016 falls into the deductible category or not. According to the provisions of the Tax Code, [\u2026]<\/p>","protected":false},"author":2,"featured_media":82679,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[5],"tags":[],"class_list":["post-82678","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/82678","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/comments?post=82678"}],"version-history":[{"count":0,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/posts\/82678\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/"}],"wp:attachment":[{"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/media?parent=82678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/categories?post=82678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aseryde.com\/en\/wp-json\/wp\/v2\/tags?post=82678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}