Tax advantages

Tax deductions for making a donation to an NGO (Foundations and associations subjet to Law 49/2002)

Personal Income Tax (IRPF)

Deduction in the total tax liability. Limit 10% of the net base.

Up to 150€ of donation

75%

Other donations from 150€

30%
35%

When, during the year and in the previous years, an equal or greater amount has been donated to the same entity.

See additional deductions in certain autonomous communities.

Legal persons

Deduction in the total tax liability. Limit 10% of the net base.

Donation amount

35%
40%

When, during the year and in the previous years, an equal or greater amount has been donated to the same entity.

If the limit is exceeded: This can be applied in the 10 immediately successive years.

Additional 5% deduction if the activity being donated to is considered a priority by the National Budget Law.