Collaborate
Tax benefits
Deduction percentages after the entry into force on 1 January 2024 of Royal Decree-Law 6/2023, of 19 December.
If you are a natural person (IRPF – Personal Income Tax)
Deduction in full tax liability. Limit 10% of the net base.
- Up to €250 donation: 80% (from the first €250 euros you donate you deduct €200)
- Other donations from €250 onwards: 40% (from the next €250) or 45% (provided that a donation of at least the same amount has been made to the same organisation in the past two years)
* Please remember to consult additional deductions in certain autonomous communities.
If you are a legal entity (IS)
Deduction in full tax liability. Limit 15% of the taxable base.
- 40%
- 50% (provided that a donation of at least the same amount has been made to the same organisation in the past two years)