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Justo Gallego



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There are deductions for donations to NGOs, both in the Income Tax for Individuals (Personal Income Tax) and in the Corporate Income Tax (IS). For this, the donor (individual or institution) must have the tax certificate of the NGO. The amount of the deduction varies according to the tax regime to which the organization with which you have collaborated is subject.


In addition, you should take into account whether 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 (entities qualified by law in its article 16 and provisions 5th, 6th, 7th, 9th and 10th and the consortiums referred to in its article 27.2 second): deduction of 75% for the first 150 euros donated. From that 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 taxable base of the tax.


- 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 IRPF Law): deduction of 10% of the amount of the donation with a limit of 10% of the liquidable base, in the case of foundations.


- Undeclared Public Utility Associations: there are no deductions for donations to these entities.


Deductions in Corporation Tax:


Donations to NGOs are not a deductible expense in the Corporation Tax. However, they may lead to tax deductions in installment to the extent that the entity receiving the donation (foundation or public utility association) can and has opted for the special tax regime of Law 49/2002 on the tax regime of the non-profit entities and tax incentives for patronage.


The percentage deduction in installment in the Corporation Tax is 35% (with the limit of 10% of the tax base). This deduction is increased to 40% for donations made to the same entity for the same or higher amount for at least three years. The amounts not deducted can be applied in the tax periods that conclude in the immediate and successive 10 years.



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