Who must file the Form 182 return?
The duty to file form 182 falls on all entities receiving donations, gifts or contributions that generate the right to deductions in Personal Income Tax, Corporate Income Tax or Non-Resident Income Tax. This applies when such entities have issued certificates supporting the donations, gifts or contributions.
Political parties that receive donations eligible for the deductions established in Law 49/2002, on the Tax Regime for Non-Profit Organisations and Tax Incentives for Patronage, as well as holders of protected estates in accordance with the provisions of Law 41/2003, on the Patrimonial Protection of Persons with Disabilities, are also obliged to submit this form.
Form 182 requires the identification of the entity receiving the donations, the details of the donors and contributors, the amount of donations and contributions received, as well as the corresponding deductions to which the donor or contributor is entitled.
How do you present yourself?
Form 182 must be filed electronically via the Internet, using the identification and authentication system based on an electronic certificate recognised by the AEAT. Individuals may also opt for the Cl@ve-PIN system for electronic filing.
Form 182 must be filed in the period between 1 and 31 January of the year following the year to which it refers.
It is possible to view a draft Form 182 (not valid for filing) to understand which sections must be completed according to the information to be reported.
