9.4.1.2. Contributions, donations and gifts to entities benefiting from patronage

1. Amount

   The amounts donated or paid will be entitled to a deduction of:

   Deduction basis, amount up to	Percentage of deduction
   Up to 250 euros	80
   Remaining deduction base	40

   If in the two immediately preceding tax periods, donations, gifts or contributions entitled to deduction have been made in favor of the same entity, and the amount of the donation, gift or contribution for this fiscal year and that of the previous tax period is equal to or greater, in each of them, than that of the immediately preceding fiscal year, the percentage of deduction applicable to the base of the deduction in favor of that same entity that exceeds 250 euros will be 45%.

2. Entities benefiting from patronage

   Donations, gifts and contributions made to the following entities give rise to the right to deduction:

   • Foundations and associations declared of public utility within the scope of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage

   • Non-governmental development organizations referred to in Law 23/1998 of July 7 on International Development Cooperation, provided that they have one of the legal forms referred to in the two types of entities already mentioned.

   • The Spanish sports federations, the regional sports federations integrated into those, the Spanish Olympic Committee and the Spanish Paralympic Committee.

   • The federations and associations of non-profit entities referred to in the previous letters.

   • Entities not resident in Spanish territory that operate there with a permanent establishment and are similar to some of those provided for in the previous letters.

     Entities resident in a non-cooperative jurisdiction will be excluded, unless it is a Member State of the European Union and it is proven that their incorporation and operation respond to valid economic reasons.

   • Entities resident in a Member State of the European Union or in other member States of the European Economic Area with which there are regulations on mutual assistance in matters of exchange of tax information in the terms provided for in Law 58/2003, of December 17, General Tax Law, which is applicable, without permanent establishment in Spanish territory, which are analogous to any of those provided for in the previous letters.

     Entities resident in a non-cooperative jurisdiction will be excluded, unless it is proven that their incorporation and operation respond to valid economic reasons.

   • The State, the Autonomous Communities and the Local Entities, as well as the Autonomous Bodies of the State and the Autonomous Entities of a similar nature in the Autonomous Communities.

   • The public universities and the colleges attached to them.

   • Instituto Cervantes, Institut Ramon Llull and other institutions with similar aims in the Autonomous Communities with their own official language.

   • Public Research Bodies dependent on the General State Administration.

   • The Spanish Red Cross and the Spanish National Organization for the Blind.

   • The Pious Work of the Holy Places.

   • The National Prado Museum.

   • The Reina Sofia National Art Center Museum

   • The consortia of Casa de América, Casa Asia, "Institut europeu de la Mediterrània" and the National Art Museum of Catalonia.

   • Foundations of religious entities, provided that they have opted to apply the system established in this Law and certify their registration in the Register of Religious Entities.

   • The entities of the Catholic Church contemplated in Articles IV and V of the agreement on Economic Affairs between the Spanish State and the Holy See, and those also existing in the cooperation agreements of the Spanish State with other churches, confessions and religious communities.

   • The Institute of Spain and the Royal Academies integrated in it, as well as the institutions of the Autonomous Communities that have similar purposes to those of the Real Academia Española.

3. Deductible concepts and basis of deduction

   Donations, gifts, and irrevocable contributions, pure and simple, made to the entities and institutions provided for in Law 49/2002 will be eligible for deduction. Donations, gifts and contributions will also be eligible for deduction even when the donor or contributor could receive goods or services, delivered or provided by the donee or beneficiary, of a symbolic nature, as long as the value of the goods or services received does not represent more than 15%. % of the value of the donation, gift or contribution and, in any case, does not exceed the amount of 25,000 euros.

   Basis of the deduction:

   • In monetary donations, the amount.

   • In the case of monetary donations or donations of assets or rights, the book value at the time of transfer and, failing that, the value determined in accordance with the Wealth Tax regulations.

   • In the constitution of a real right of usufruct over real estate, the annual amount resulting from applying, in each of the tax periods of duration of the usufruct, the 2 % of the cadastral value, determined proportionally to the number of days corresponding to each tax period.

   • In the constitution of a real right of usufruct over securities, the annual amount of the dividends or interest received by the usufructuary in each of the tax periods of the duration of the usufruct.

   • In the creation of a real right of usufruct over other assets and rights, the annual amount resulting from applying the legal interest of the money of each fiscal year to the value of the usufruct determined at the time of its creation in accordance with the regulations of the Tax on Property Transfers and Documented Legal Acts.

   • In the case of donations of works of art of guaranteed quality and certain assets that form part of the Spanish Historical Heritage, the valuation carried out by the Qualification, Appraisal and Export Board is required. In the case of cultural assets that do not form part of the Spanish Historical Heritage, the Board will also assess the sufficiency of the quality of the work.

   • In the transfer of use of movable or immovable property for a specific period of time without consideration, the amount of expenses incurred by the transferor in relation to such property during the transfer period, provided that they were considered tax-deductible expenses if they were transferred for consideration and are distinct from taxes and interest on third-party capital and other financing expenses, and are duly accounted for when the transferor is required to keep accounting records in accordance with the Commercial Code or equivalent legislation.

   The value determined in accordance with the above will have as its maximum limit the normal market value of the asset or right transferred at the time of its transfer.

4. Justification of donations, gifts and deductible contributions

   In order to be entitled to the deductions for donations to the entities and institutions provided for in Law 49/2002, the effectiveness of the donation made must be accredited by means of a certificate issued by the donating entity stating the following:

   • NIF and personal identification details of the donor.

   • NIF and identification details of the donor organisation.

   • Express mention that the donee entity is included among those regulated in Article 16 of Law 49/2002, of 23 December.

   • Date and amount of the donation when it is monetary.

   • Public document or other authentic document certifying the delivery of the donated property when it does not involve monetary donations.

   • Destination that the recipient entity will give to the donated object in the fulfillment of its specific purpose.

   • Express mention of the irrevocable nature of the donation, without prejudice to the provisions of mandatory civil regulations governing the revocation of donations.

     In the event of revocation of the donation due to any of the circumstances contemplated in the Civil Code, the donor shall pay the contributions corresponding to the deductions applied and enjoyed in the tax period in which said revocation takes place, without prejudice to any interest for late payment that may be applicable.