Form 182: the donations your entity receives
It is the form that makes a donation worth twice as much. If your association or foundation does not file it, your donor cannot deduct anything, however many certificates you gave them. And many of them do not find out until they file their annual return.
What form 182 is
Form 182 is the informative return on gifts, donations and contributions. It is filed by the entity receiving them, not by the person donating, and its job is to let the Tax Agency accept the deduction the donor claims on their own return.
Put another way: you declare so that your donor can deduct. The box comes pre-filled on their draft tax return because you filed the 182 in January. If you did not file it, the deduction does not appear and is very likely lost.
Who has to file it
Entities eligible under the patronage regime that have received donations carrying a right to deduct:
- Foundations and associations declared to be of public benefit that have opted into the special tax regime of Ley 49/2002.
- Other entities to which the IRPF rules grant a deduction for donations, at lower percentages.
- And those receiving contributions to the protected assets of people with a disability.
One clarification that saves trouble: an association that is not declared of public benefit and has not opted into Ley 49/2002 does not generate the large deduction. It can receive donations, of course, but its donor does not deduct the same. It is worth telling them before asking for money, not afterwards.
When the 182 is filed
With the weekend shifts already applied: when the last day falls on a Saturday, a Sunday or a public holiday, the deadline ends on the next working day.
| Period | Deadline | Note |
|---|---|---|
| Full tax year | 1 January → 2 February | In 2026, because 31 January falls on a Saturday |
The deadline is January, the same month in which the 390, the 180 and the fourth quarter of everything pile up. It pays to have the donations entered during the year and not to reconstruct them from the bank statement in the last week.
How much the person donating to you deducts
It is the strongest argument an entity has when asking for money, and almost none of them uses it because none of them has worked it out.
- Individual: 80% of the first €250 donated in the year, and 40% of the rest.
- If they have spent two years in a row donating an equal or larger amount to the same entity, that 40% goes up to 45%.
- Company: 40%, or 50% if they are a recurring donor on the same terms.
In euros: the first €250 a private individual donates to you really cost them €50. Putting that on the certificate itself changes the conversation with the donor completely.
What has to be kept entered all year
To file the 182 you need, for every donation: the donor's NIF and name, the amount, whether it was in money or in kind, whether it is recurring compared with the two previous years, and their autonomous community of residence, because there are regional deductions of their own. Gathering that in January by looking at the bank is impossible; entering it as it comes in is trivial.
The mistakes that come up most on the 182
The 182 almost always goes wrong for the same reason: not having kept the record during the year.
Not filing it and leaving the donor without their deduction
The certificate you gave them is not enough: the deduction is cross-checked against your 182. If you do not file it, your donor loses the money and finds out in June.
Marking recurrence wrongly
The percentage goes up if the donor has been donating the same or more for two years. If you do not keep the history, they are declared as a new donor and deduct less than they are entitled to.
Confusing a donation with sponsorship
If the company receives advertising in return, it is sponsorship: it carries an invoice with VAT and does not go on the 182. Putting it down as a donation hurts both parties.
Assuming it can be deducted
Without the declaration of public benefit or the regime of Ley 49/2002, the percentages are different. Promising an 80% that does not apply is worse than promising nothing.
Screenshot of the ERP: the form 182 screen
Where every number on the 182 comes from
Nothing has to be typed in again: the form is worked out from the invoices and the expenses you have already entered during the period.
- Every donation is recorded with its donor, amount and date, as it comes in.
- The software knows whether a donor is a recurring one because it has the history of the previous years.
- The certificates come out with the right deduction percentage for each donor.
- It tells a donation apart from sponsorship, which are treated differently.
- And the 182 is generated from that record itself, reconciled with what was received.
And you can open any box
Every amount on the form can be expanded to see exactly which invoices and which expenses make it up. That is what turns a figure into something you can defend if you are asked.
The 182 comes out of what you have already entered
Free plan forever, no card needed.
Questions about form 182
This page is for information and is reviewed whenever the legislation or the calendar changes. It does not replace your accountant: for your own case, ask someone who knows your numbers.
So the 182 stops taking an afternoon
If the invoices and the expenses are in, the form is already done.
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