On May 6, 2020, Royal Decree-Law 17/2020 was published in the BOE, which included a modification of article 19 of Law 49/2002, increasing the deductions for donations to non-profit entities.
Thanks to this novelty the deduction percentages are increased by five percentage points for all donations made by personal income taxpayers and non-resident income tax payers who operate in Spanish territory without a permanent establishment .

Infographic made by the Fundación Lealtad

This modification affects all donations made since January 1, 2020.