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.
Questions
Fiscal benefits: The tax benefits are provided for in Law 49/2002 on the tax regime of non-profit organizations and tax incentives for patronage in Catalonia (updated on January 1, 2024).
Individuals: Deduction from the Personal Income Tax (with a limit of 10% on the taxable base).
- 80% up to €250 of the value of the donation,
- in higher donations, the rest over €250, 40%.
- For recurring donations, from the 3rd year, the deduction goes from 40% to 45%.
Legal Entities: Deduction from the Corporate Income Tax (with a limit of 10% on the taxable base).
- Any amount, 40% deduction.
- For recurring donations, from the 3rd year, this deduction increases to 50%.
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.