All contributions made in Euros are allocated to the Fundació Síndrome d’Usher. The Fundació Síndrome d’Usher is a non-profit organization duly registered in the Registry of Foundations of the Generalitat de Catalunya. Donors who furnish the requisite information in the provided form for certification will consistently be eligible for the corresponding tax deduction when submitting their tax declaration in Spain.
Individuals: Deduction from the Personal Income Tax (with a limit of 10% on the taxable base).
- Up to €150, an 80% deduction.
- Additional amount exceeding €150, a 35% deduction.
- Additional amount exceeding €150, when donations of equal or greater value have been made to the same entity in the current fiscal year and the two preceding years, a 40% deduction.
Legal Entities: Deduction from the Corporate Income Tax (with a limit of 10% on the taxable base).
- Any amount, a 35% deduction.
- When donations of equal or greater value have been made to the same entity in the two preceding fiscal years, a 40% deduction.
Other Forms of Contribution.
- Collaboration Agreements (Article 25): When a company enters into a collaborative agreement for activities of general interest, the donated amount is considered a deductible expense from the taxable base of the Corporate Income Tax, without a quantity limit. Unclaimed amounts for the fiscal year can be carried forward for deduction in subsequent fiscal periods. This activity is not subject to VAT and allows for communication of the agreement as stipulated in the contract.
- Sponsorship Contracts (Article 6): Economic assistance provided to a non-profit entity under these contracts (as defined in Article 24 of Law 34/1998 on general advertising) is considered a deductible expense from the taxable base of the Corporate Income Tax, without a quantity limit. This activity is subject to VAT as it is considered a service, and it is fully deductible for the company, except in special cases.
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