Beneficios fiscales

Fiscal benefits

As of 1 January 2015, the amendment of Law 49/2002 on Tax Incentives for Patronage came into effect.

This translates into an increase in deductions for donation in your Income Tax return that we explain below.

Natural Person Income Tax (IRPF)

  • Basis of the deduction
    • For the first €150 donated to one or several entities during the fiscal year 75%

    • For any amount over this limit 30%

    • Any amount donated over this limit, when it has been donated to the same entity over the previous two years. The donation must be the same amount or greater, for each year, than that of the previous year." The deduction basis may not exceed 10% of the net tax base 35%

Personas jurídicas (Impuestos de sociedades)

  • Basis of the deduction
    • If, during the two previous immediate tax periods, donations had not been made for the same entity 35%

    • If, during the two previous immediate tax periods, donations had been made for the same entity. Any amount donated over this limit, when it has been donated to the same entity over the previous two years

    • The donation must be the same amount or greater, for each year, than that of the previous year." The deduction basis may not exceed 10% of the tax base. The amounts NOT deducted DURING THE FINANCIAL YEAR may be applied during the immediate and successive ten years. 40%

Deductions made by non-residents

Taxpayers of Non-Resident Income Tax, who operate in the Spanish territory without a permanent establishment may apply the allowable deduction for natural person donors for any tax returns submitted for taxable events that have occurred within one year from the date of the donation. The deduction basis may not exceed 10% of the tax base for all tax returns presented within that period. Taxpayers paying this tax, who operate through a permanent establishment, may apply the deduction established for legal entity donors.

 

Calculate your tax benefits

For FY 2017 some ONCE Foundation Programmes are recognized as Priority PAtronage Activities and so merit a greater tax deduction. If you are interested, do not hesitate to contact us through the contact section.

Legal notice

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