Desgravaciones por donaciones a ONG y Fundaciones

Patronage Law 49/2002, which encourages private donations in activities of general interest such as those of the CARF Foundation.

250 implies a deduction of 80 %

Beneficios fiscales para las donaciones

By Decree Law 6/2023 of December 19, which updates the Law of Patronage, private donations raise the amount to 250 € with a deduction in the Income Tax Return of 80 %. That is, by donating 20.84 €/month, or 250 €/year, the Treasury will give you back 200 € in your taxes. For a cost of only 50 € per year you can help students (seminarians, priests and religious) to continue their formation, so that no vocation is lost.

Calculate the tax deductibility of your donations:

We explain the novelties 2024 of the Patronage Law 49/2002

December 23, on the tax regime for non-profit entities and tax incentives for patronage.

Deduction of the Personal Income Tax liability

1. Personal income taxpayers shall be entitled to deduct from the gross tax liability the result of applying the following scale to the deduction base corresponding to all donations, gifts and contributions with the right to deduction, determined in accordance with the provisions of Article 18 of this Law:

Base deduction for an amount up to 250 euros has a deduction percentage - 80 %.
Remaining deduction base - 40 %
If in the two immediately preceding tax periods donations, gifts or contributions with the right to deduction in favor of the same entity have been made for an amount equal to or greater, in each of them, than that of the previous year, the deduction percentage applicable to the deduction base in favor of the same entity that exceeds 250 euros, will be 45 percent.

2. The basis of this deduction will be computed for the purposes of the limit provided for in paragraph 1 of Article 69 of Law 35/2006, of November 28, 2006, on Personal Income Tax and partial amendment of the Corporate Income Tax, Non-Resident Income Tax and Wealth Tax Laws.

Article 20. Deduction of corporate income tax liability

1. Corporate income taxpayers will be entitled to deduct from the gross tax payable, less the deductions and allowances provided for in Chapters II, III and IV of Title VI of Law 43/1995, of December 27, 1995, on Corporate Income Tax, 35% of the deduction base determined in accordance with the provisions of Article 18. The amounts corresponding to the tax period not deducted may be applied in the tax returns for the tax periods ending in the 10 years immediately following and thereafter. If in the two immediately preceding tax periods donations, gifts or contributions with the right to deduction in favor of the same entity for an amount equal to or greater, in each of them, than that of the preceding tax period, the percentage of deduction applicable to the deduction base in favor of the same entity shall be 40 percent.

2. The basis of this deduction may not exceed 10% of the taxable income for the tax period. Amounts in excess of this limit may be applied in the tax periods ending in the ten years immediately following and thereafter.

Can I obtain tax benefits with my in-kind donations?

Your donation in kind enjoys tax incentives. The objective of the Patronage Law is to encourage private efforts in activities of general interest in a direct and effective way, and therefore establishes incentives for donors. As soon as the value of the good is clear (its value in the accounting or according to Patrimony), we will issue the corresponding certificate that will allow you to obtain the same benefits.

From here you can access the document that analyzes the tax regime for the donations, in-kind donations and contributions made to foundations to which Royal Decree-Law 17/2020 of May 5 published in the Official State Gazette of May 6, 2020 is applicable, which includes an amendment to Article 19 of Law 49/2002.
In this link puedes ver las respuestas a otras preguntas.

Tax benefits for individuals (Personal Income Tax)

First 250 €

Deduction of the 80 %

Rest

Deduction of the 40 %

Recurring donations

Deduction of the 45 %

The base of this deduction may not exceed 10% of the taxable income for the tax period.

Tax benefits for companies (IS)

Donations in general

Deduction of the 40 %

Recurring donations

Deduction of the 50 %

The base of this deduction may not exceed 15% of the taxable income for the tax period.