Tax benefits for donations are available to both individuals and companies that are tax residents in Spain. In general, any individual or legal entity that makes a donation to a foundation, NGO, or entity covered by the special tax regime regulated by Law 49/2002 can benefit from deductions on their tax return.

For the donation to be deductible, the receiving foundation or entity must be included in the list of organizations that meet the necessary requirements for the contributions received to be eligible for tax deduction.

As of January 2024, the tax deduction system for donations in Spain is as follows:

• 80% deduction for the first 250 euros donated. This means that if you donate up to this amount, you can deduct 80% of the total on your income tax return.
• 40% deduction for the amount exceeding 250 euros. This implies that a 40% deduction will be applied to any amount exceeding those 250 euros.

These are the types of fees to become a member without the deduction. This is what you would pay before the deduction is applied on the income tax return:

1. Supporting member: €5 per month or €60 per year. An annual payment or two semi-annual payments can be made.
2. Committed member: €12 per month or €144 per year. The monthly, semi-annual, or annual payment can be made.
3. Protecting member: €25 per month or €300 per year. The monthly, semi-annual, or annual payment can be made.

Here you can see how the fees look after applying the deduction on the income tax return:

1. 1. Supporting member: €1 per month or €12 per year.
   2. Committed member: €2.40 per month or €28.80 per year.
   3. Protecting member: €6.70 per month or €80 per year.

In Spain, the general regulations for tax deductions apply in most of the territory, but there are some important differences depending on the autonomous community where you reside or pay taxes. In particular, Navarre and the Basque Country have another deduction regime, so if you reside there, you should consult it specifically.

1. Donation certificate: As a receiving entity, we must issue a certificate that accredits the donation, indicating the amount donated, the date, and that it meets the legal requirements to be deductible. This document will be key when filing the income tax or corporate tax return.
2. Irrevocable donation: The donation must be definitive, without expecting to receive anything in return.