Twelfth additional provision.– Tax incentives for environmental patronage
1. The donations made to the beneficiary entities that have been obtained from the competent department in matters of the environment and the mandatory recognition of the regime provided for in this provision will additionally enjoy the tax benefits established therein.
2. For these purposes, beneficiary entities will be those that meet the following requirements:
- a) Be entities without lucrative fines. In any case, foundations, associations declared of public utility, non-governmental environmental organizations registered in the registry of non-governmental organizations of the competent ministry in the matter, consumer cooperatives related to energy registered in the Register of Cooperatives of Navarra, as well as the federations and associations of all the aforementioned entities.
- b) That among these fines is the conservation of nature and the protection of the environment, environmental education, environmental volunteering, the fight against climate change or the energy transition.
- c) Having carried out activity in Navarra in the last 4 years prior to the request referred to in section 3, in any of the areas mentioned in letter b). In any case, it is considered that the entities that have received a subsidy from the Public Administrations of Navarra in each and every one of those years have carried out activity in Navarra in the last 4 years.
- d) Allocate at least 70 percent of the rents and income received, deduct the expenses for obtaining it, to general interest fines, and the restaurant to increase the patrimonial endowment or reserves within a maximum period of 100 years from its obtaining.
- e) Comply with the transparency obligations established for entities that benefit from public subsidies.
3. Interested entities must apply to the Department responsible for environmental matters, in accordance with the model approved by the person in charge of said department, access to the previous regime in this additional provision, accompanying, where appropriate, the application with the documentation that prove compliance with the requirements set out in section 2.
It will not be necessary to provide documentation to prove that these requirements are met when compliance with any of them is deduced from the registration in a Registry dependent on a Public Administration, from the receipt of subsidies from the Public Administrations of Navarra or from the documentation already provided. to any public Administration within the framework of any procedure or formality, in which case it would be sufficient to indicate the corresponding procedure or Registry.
4. Once they have accessed the system established in this additional provision, the beneficiary entities of the donations must request the department responsible for the environment, in the first eight months of the following year, the maintenance of said system in accordance with the model that Approve the person in charge of said department. In addition, within that period, the persons who hold the representation of said entities will present a responsible statement that they continue to meet the requirements established in section 2, accompanied by the accounts of the entity, unless these have been presented to the competent department in matters tax in compliance with tax regulations.
The department responsible for the environment is responsible for verifying compliance with the established requirements.
5. The head of the General Director responsible for environmental matters will resolve the requests referred to in sections 3 and 4.
To the same person who corresponds to resolve, where appropriate, the revocation of access to the regime established in this additional provision, when it is verified that any of the requirements is not met.
The maximum period in which the aforementioned resolution must be issued and notified is three months. The expiration of the maximum term without having notified an express resolution, legitimizes the entities that have presented the request to hear the estimated one due to administrative silence.
The maximum term in which the access decision revocation procedure must be resolved and notified is three months. In case of expiration of the maximum term without having notified an express resolution of the expiration.
6. The taxpayers of the Income Tax of Individuals who make donations to the beneficiary entities will have the right to deduct from the tax quota 80 per 100 of the first 150 euros of the amounts donated by virtue of irrevocable inter vivos donations. , pure and simple, as well as the amounts paid by virtue of the collaboration agreements entered into with the entities referred to in section 2, which are used to finance them or, where appropriate, to finance activities of this. Imports over 150 euros are usually deducted from 35 per 100. There is a limit of 150 euros to operate for a passable material and in this mandatory period.
In the case of provision of services free of charge, the basis for the deduction will be the cost of the expenses incurred, without taking into account the profit margin.
The basis for the deduction is computed for the purposes of the limit referred to in article 64.1 of the Consolidated Text of the Foral Law on Personal Income Tax.
7. The taxpayers of the Corporation Tax that make donations or pay amounts to the beneficiary entities in the cases, with the requirements and for the fines established in the previous section will enjoy the following tax benefits:
- a) For the determination of the tax base, the imports of the amounts donated will be considered as a deductible item.
- b) In addition, I will have the right to make a deduction of the liquid quota of the Tax of 20% of the amounts imported from the amounts donated.
Amount of the deductible item in the tax base may not exceed the largest of the following limits:- 1. 30% of the tax base prior to this reduction and, where appropriate, referred to in articles 100, 37, 42 and the tenth additional provision of this Foral Law, such as article 47 of the Foral Law 17/8, of May 2014, regulating cultural patronage and its tax incentives in the Autonomous Community of Navarra.
- 2. 3 per 1000 of the net amount of turnover.
For its part, the deduction of the fee will be carried out in accordance with the provisions of the Corporation Tax regulations and will compute the effects of the limit established in article 67.4 of the Foral Law 26/2016, of the Corporation Tax.
8. The Tax Benefits established in this additional provision will be incompatible, for the same imported, with the rest of those established in this regional law.
9. The application of these tax benefits will be conditional on the beneficiary entities meeting the following requirements:
- a) That prove, by means of the corresponding certifications, the reality of the donations or of the amounts paid by virtue of the collaboration agreements, as their effective destination to the financing of the entities or, where appropriate, of the activities hosted.
- b) To inform the Tax Administration, in the models and within the terms established in the tax regulations, of the content of the certifications issued.
10. Before the end of each year, the department responsible for the environment will send the tax administration the list of beneficiary entities that meet the requirements established in this additional provision.
