The result shown is indicative and may vary depending on the autonomous community and previous contributions to the same organization
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Donor
Amount
Deduction
Natural person
Until 250€
75%
Leftover
30%
Leftover, if in the two previous years a donation was made with the same entity and the one made is equal or superior to that of previous years
35%
Legal person
All the amount
35%
All the amount if in the two previous years a donation was made with the same entity and the one made is equal or superior to that of previous years
40%
The deduction of the full fee has a limit of 10% for natural persons and 15% for legal entities, in accordance with Royal Decree-Law 6/2023, of December 19, on the tax regime for non-profit entities and tax incentives to patronage.
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Law 8/2007
I declare that I meet the following conditions, which are required by the
Ley Orgánica 8/2007
, July the 4th, on financing of political parties:
That the donation was made as a natural person, not affiliated with the party
and with my own funds.
That, in the exercise of my professional or economic activity, I am not part of any current contract of the ones foreseen in the legislation of the public sector (Real Decreto Legislativo 3/2011, de 14 de noviembre, por el que se aprueba el texto refundido de la Ley de Contratos del Sector Público).
That the present donation is not made with funds that come from governments, organisations or foreign public related companies, directly or indirectly, with them.