If you reside in Spain, donations and / or regular contributions in favor of Mainel, covered by the Law 49/2002, can be deducted on your income tax declaration. In 2015 the deduction rates applicable have been increased.
As an individual, in the 2015 IRPF declaration (Impuesto sobre la Renta de las Personas Físicas), taxes may be deducted from the 27,5% of the amount of donations, with a limit of 10% of the liquidable base.
|Individuals (IRPF)||Financial year 2014||Financial year 2015||Financial year 2016 and next|
|First 150 euros||25%||50%||75%|
|Multiannual donations (to the same organization at least 3 years) more than 150 euros||–||32,5%||35%|
|Liquidable base deduction limit||10%||10%||10%|
As a legal entity, in the 2015 IS declaration (Impuesto de Sociedades), taxes may be deducted from the 35% of the amount of donations, with a limit of 10% of the tax base limit.
|Legal entity (IS)||Financial year 2014||Financial year 2015||Financial year 2016 and next|
|Donations in general||35%||35%||35%|
|Multiannual donations (to the same entity at least 3 years)||–||37,5%||40%|
|Tax base limit||10%||10%||10%|
If you are natural person or legal entity non-resident in Spain, but you receive incomes in the country, there is also a tax benefit in the amount of your donations.
Remember that in order to inform the tax authorities of the amount of your contributions and donations is essential that you have provided your ID or Fiscal Number to us.