Legal framework

The legal regime of donations and contributions is established in the Title II of the Law 49/2002 on the tax regime of non-profit organizations and tax incentives for patronage,

On May 5 2020 the Royal Decree 17/2020 has modified the article number 19 about the deduction of the Income Tax of the Law 49/2002.

Conditions

Donations to NGO’s and Foundations can be deducted both from the Personal Income Tax (natural persons) or from the  Corporate Tax (legal persons).

For the person (either natural or legal) to be able to porceed with this tramitation, the fiscal certificate of the NGO/Foundation is needed. This document is given by the organization to the donor after the donation is completed.  

The percentage to be returned will always depend on the type of collaboration/donation and fiscal regime the organization is subject to.

Donations

Donations that would give the right to practice the aforementioned deductions are donations of goods and rights, those that configure the benefitial interest or the affiliations fees.

You can request more information to the Finance department of the Foundation.

Changes into effect in 2020

Royal Decree-Law 17/2020 of May 5 modifies article 19 of Law 49/2002 and increases tax deductions for donations to NGOs of 5%.

These new deductions will be applied  to all donations carried  starting from January 1st of 2020

This increase affects donations on a Personal Income Tax Law basis and on the Income Tax of Non-Residents who operate in Spanish territory with no permanent setting.