How the accounts work out

Donations tax relief on your income tax return

Donating to Donacciones is an excellent way to contribute to social welfare and, in addition, you can obtain tax benefits by deducting these donations in your income tax return.

Below, we explain in detail how this process works and how much you can deduct according to current legislation.

Deduction for donations IRPF

Individuals

Donating to Donacciones is an excellent way to contribute to social welfare and, in addition, you can obtain tax benefits by deducting these donations in your income tax return.

Donations up to 250€: 80% tax relief (depending on the Autonomous Community).
Donations over 250€: 40% tax relief.
If you donate consecutively for more than two years, the tax relief percentage increases to 45%.

Example

If you donate 300€, you will get a tax deduction of 220€: 200€ for the first 250€ and 20€ for the rest of your contribution

Deduction for donations IRPF

Legal entities

Deduction of 40% of the amount donated.
If you have been donating for more than 2 years with an equivalent or higher amount, the tax deduction can be up to 50%.

Reform of the Patronage Law and increase of deductions

In December 2023, Royal Decree Law 6/2023 was approved, which reformed the Patronage Law, increasing the deductions for donations for both individuals and legal entities.

Donations up to 250€: 80% tax credit.
Donations over 250€: 40% tax deduction.

Example

If you donate 25€ per month (300€ per year), you will be able to deduct 220€ in your tax return.
One-time donation of 500€: You will deduct €300.

The maximum deduction limit is set at 10% of the personal income tax base.

Particular cases in each historical territory of the Basque Country

Araba

Applicable legislation

Donations: 20%.
Priority patronage activities: 30% (this includes Caritas and the Diocesan Museum of Sacred Art).

In both cases, the base of each deduction cannot exceed 30% of the net taxable income.

Gipuzkoa

Applicable legislation

Donations: 20%.
Priority sponsorship activities: 30%.
Cultural patronage: 35%.

The basis of the deduction for donations cannot exceed 30% of the taxable income.

Bizkaia

Applicable legislation

Donations: 30%.
Priority sponsorship activities: 45%.
Cultural patronage: 30%.

Contributing to Donacciones not only has a positive impact on society, but also allows you to obtain significant tax benefits.

In addition, we would like to emphasize that our hope is that the money received can be reinvested back into donations, thus creating an ongoing cycle of generosity that benefits those who need it most.