Individuals

Individuals

Companies

Companies

Does donating have tax advantages?

Individuals (IRPF)

In the income statement they will return 75% of the first €150 that you contribute that year. Above that figure, the deduction is 30%, or 35% from the third consecutive year of donations to Fundación Pondera. For example, if you make a donation of 300 euros the first year, you will deduct 157.50 euros (112.50 euros for the first 150 euros donated and 45 euros for the rest), so your real disbursement will be 142.50 euros. From the third year of donations, your real disbursement will be 135 euros. These deductions do not apply in the Basque Country and Navarra, where the deduction is 30% and 25%, respectively, of the total donation. Check conditions if you reside outside of Spain.

Legal entities (Corporate Tax)

You will deduct 40% of your contribution in the last year’s declaration if you have donated the two previous years or 35% if you have only collaborated this year. For example, if you donate 300 euros, you will get back 120 euros if you have also collaborated in the previous two years; 105 euros if your first donation is this year, so your real disbursement will be 180 euros or 195 euros, respectively. This tax improvement does not apply to the Basque Country or Navarra, which maintain a deduction of 20% and 25% respectively of the total contributed. Check conditions if you reside outside of Spain.