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People from the Balearic Islands who have made a monetary contribution to the Cystic Fibrosis Association of the Balearics and / or to the Respiralia Foundation have a regional deduction in their income statement that adds to the national income tax.
It is very important to know that the amount of the donation only appears in the deductions section at the national level in the draft sent byt Hacienda, so it must also be handwritten in box 0913 on page 46.
The modifications in tax matters, introduced by the Law of general budgets of the Autonomous Community of the Balearic Islands for the year 2019, specify the relief conditions for donations to entities of the Balearic third sector such as the Respiralia Foundation and the Balearic Association of Fibrosis Cystic.
The Law 14/2018, of December 28, on general budgets of the autonomous community of the Balearic Islands for the year 2019, which comes into force on January 1, 2019, establishes various modifications in the applicable tax regulations in the area of the Illes Balears.
Tax measures include the following:
1.- Personal income tax: modification and creation of autonomous deductions from the tax (second final provision).
– Deduction for donations to third social sector entities: (compatible with the state deduction applicable to all non-profit entities) of 25% applicable on a maximum basis of 150 euros, of monetary donations made during the tax period, in favor of non-profit entities to those referred to in Law 3/2018, of May 29, on the third sector of social action, which are registered in the corresponding register of the Ministry of Social Services and cooperation. This deduction is effective as of December 31, 2018.