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Where should donations to an association be indicated?

Donations are to be indicated on the "Special Expenses" form under "Donations & liberalities".

To be deductible as special expenses, the annual total of donations must be equal to or greater than 120€.

The supporting document to be attached is the donation certificate issued by the beneficiary organisation. This document must be added manually under the "Special expenses" section.

Updated on: 23/10/2026

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