Donations discounts
There are tax deductions for donations to NGOs such as the Fundación Also, both in the Personal Income Tax (IRPF) and in the Corporate Tax (IS).
In order to make a deduction, the donor (individual or institution) must have the tax certificate sent by the NGOs. In order for us to inform the Tax Agency of the amount of your donations and issue your certificate, we need you to provide us with your DNI or NIF when making the donation.
The amount of the deduction may vary depending on the tax regime to which the organization with which you have collaborated is subject.
In addition, you must take into account if your autonomous community is subject to a particular regional regime or if it has additional deductions. If the activity in which you have collaborated has been classified as a priority patronage activity by Law 49/2002, you may be entitled to a higher percentage of deduction.
Deductions in personal income tax
- Foundations and associations subject to Law 49/2002, such as the Fundación Also: 75% deduction for the first 150 euros donated. From this amount, donations will be deductible at 30% or 35% if they are periodic donations made for at least three years to the same entity for an equal or greater amount. The deduction has a limit of 10% of the tax base.
- Foundations and associations declared of Public Utility not subject to law 49/2002 (art. 69.3 Legislative RD 3/2004 of the consolidated text of the Personal Income Tax Law): deduction of 10% of the amount of the donation with a limit of 10% of the taxable base, in the case of foundations.
- Unreported Associations of Public Utility: there are no deductions for donations to these entities.
Deductions in Corporation Tax
Donations to NGOs are not a deductible expense in Corporation Tax. However, they may give rise to tax deductions in the quota to the extent that the entity receiving the donation (foundation or association of public utility) can and has opted for the special tax regime of Law 49/2002 on the tax regime of non-profit entities and tax incentives for patronage.
The percentage deduction in installment in Corporation Tax is 35% (with a limit of 10% of the tax base). This deduction increases to 40% for donations made to the same entity for the same or greater amount for at least three years. The amounts not deducted can be applied in the tax periods that end in the immediate and successive 10 years.