Tax benefits
In March of each year, we send all members and collaborators who have provided their personal data a donation certificate with the total amount of contributions made during the previous fiscal year for inclusion in the tax return.
Your first
250€
annually
Individual I.R.P.F.
80%
deduction
You can deduct 80% of all donations made to NGOs and foundations up to a maximum of €250
Company I.S.
40%
additional deduction
You can deduct 40% of all donations made to NGOs and foundations
Remaining amount
>250€
annually
Individual I.R.P.F.
+40%
additional deduction
You can also deduct 40% of the amount of your donation that exceeds the first €250.
Company I.S.
Your company's social
responsibility
is rewarded
Your loyalty to
the Foundation
is rewarded
Individual I.R.P.F.
45%
additional deduction
From the third year of collaboration with an amount always equal to or greater than the previous years, instead of 40%, you will deduct 45% on the excess of more than €250.
Company I.S.
50%
If your company’s contribution remains constant over the next two fiscal years, you can deduct 50% of your contribution from the Corporate Tax starting from the third year.
* Main Modifications concerning the Sponsorship Law
- PFor individuals: The deductible base in the Personal Income Tax (IRPF) increases from €150 to €250, allowing an 80% deduction on this base. For the remaining donation amount, the deduction increases from 35% to 40%.
- For legal entities: Corporate tax deductions increase from 35% to 40%.
- Incentive for Sustained Sponsorship: For continued donations to the same entity for two years, the deduction increases to 45% for individuals and 50% for legal entities..
- The use transfer of movable and immovable assets is now included as a tax-deductible donation, broadening the scope of what qualifies as a donation.
- In-kind contributions and the free provision of services are explicitly recognized within the collaboration agreement.
- Collaborators can now promote and publicize their participation in these collaborations.
Recognition or Reward Sponsorship:
- Donors are allowed to receive symbolic returns in the form of goods or services, provided that they do not exceed 15% of the donation’s value, with a limit of €25,000.
Expansion of Exemptions in Economic Activities:
- Tax exemptions are extended to activities related to development and innovation, social and labor inclusion services for people at risk of exclusion, and education and vocational training for gifted students, provided they are carried out by non-profit organizations.
Automation of Local Tax Exemptions:
- The application of local tax exemptions for assets belonging to non-profit entities is simplified and automated.