Modelo 182: Donations, gifts and contributions received and disposals made (annual informative return)¶
Modelo 182. Personal Income Tax, Non-Resident Income Tax and Corporate Income Tax. Informative return of donations, gifts and contributions received and disposals made.
- Informative
- Filed annually
- 7 casillas in 3 sections
- 2 reference only
- 5 you enter
Declarante¶
Tax year the return refers to
Reference only Year
- Required
Registry identifiers
- Casilla id
decl.ejercicio- Semantic role
filing_year- Registry section
declarante- Sources
enrolled-modelo-182-procedure- Revisions
20252024
Type of return (original / replacement / supplementary)
Reference only Text
- Required
Registry identifiers
- Casilla id
decl.tipo-declaracion- Semantic role
tipo_declaracion- Registry section
declarante- Sources
enrolled-modelo-182-procedure- Revisions
20252024
Declarado › Donante¶
Donor's NIF (individual, legal entity, or the reference non-profit donee entity)
You enter this NIF
- Required
Registry identifiers
- Casilla id
tipo2.donante-nif- Semantic role
donante_nif- Registry section
declarado.donante- Sources
enrolled-modelo-182-procedure- Revisions
20252024
Donor's surname and first name, or company name
You enter this Name
Registry identifiers
- Casilla id
tipo2.donante-nombre- Semantic role
donante_nombre- Registry section
declarado.donante- Sources
enrolled-modelo-182-procedure- Revisions
20252024
Declarado › Donativo¶
Amount of the donation or contribution received in the tax year (unsigned, in euros)
You enter this Amount in euros
- Required
Registry identifiers
- Casilla id
tipo2.importe-donado- Semantic role
importe_donativo- Registry section
declarado.donativo- Sources
enrolled-modelo-182-procedure- Revisions
20252024
Deduction percentage applicable to the donation (donor's tax regime, art. 68.3 LIRPF / special regime Ley 49/2002)
You enter this Percentage
- Required
Registry identifiers
- Casilla id
tipo2.porcentaje-deduccion- Semantic role
porcentaje_deduccion- Registry section
declarado.donativo- Sources
enrolled-modelo-182-procedure- Revisions
20252024
Recurring donation indicator (multi-year donation to the same donee entity, two or more consecutive tax years)
You enter this Yes or no
- Required
Legal basis
Registry identifiers
- Casilla id
tipo2.recurrencia- Semantic role
donativo_recurrente- Registry section
declarado.donativo- Sources
enrolled-modelo-182-procedure- Revisions
20252024