The amount of the deduction may vary depending on the tax regime to which the organization with which you have collaborated is subject.
In addition, you must take into account if your autonomous community is subject to a particular regional regime or if it has additional deductions. If the activity in which you have collaborated has been classified as a priority patronage activity by Law 49/2002, you may be entitled to a higher percentage of deduction.
The percentage deduction in installment in Corporation Tax is 35% (with a limit of 10% of the tax base). This deduction increases to 40% for donations made to the same entity for the same or greater amount for at least three years. The amounts not deducted can be applied in the tax periods that end in the immediate and successive 10 years.