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Fiscal benefits
ROYAL DECREE 17/2020 of the 5th of May has been issued; in accordance with which fiscal incentives to crowdfunding have been increased, to be applied to donations made by personal income tax-payers and by payers of the non-residents income-tax who transact in Spanish territory without permanent domicile. The decree is valid from the 1st of January and establishes deductions at the following percentages:
Natural personal income tax, basis of deduction.
80% for For the first €250 donated to one or several entities during the fiscal year.
40% for any amount over this limit.
45% for 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.
Legal entities (corporate taxes), basis of deduction.
35% If, during the two previous immediate tax periods, donations had not been made for the same entity.
40% 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.
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.