1. Entities benefiting from patronage

Regulations: See articles 2 and 16 and the additional provisions fifth, sixth, seventh, eighth, ninth, tenth, eighteenth and nineteenth Law 49/2002, of December 23, on the tax regime of non-purpose entities lucrative and tax incentives for patronage .

Donations, donations and contributions made by the taxpayer to any of the entities listed below are entitled to the deduction:

1. Foundations and associations declared of public utility, included in the scope of application of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage ( BOE of 24).
2. The non-governmental development organizations referred to in Law 23/1998, of July 7, on International Cooperation for Development, provided that they have the legal form of a Foundation or Association.
3. Delegations of foreign foundations registered in the Registry of Foundations.
4. The Spanish sports federations, the regional territorial sports federations integrated into them, the Spanish Olympic Committee and the Spanish Paralympic Committee.
5. The federations and associations of the non-profit entities referred to in the previous paragraphs.
6. 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 of the Autonomous Communities and the Local Entities.
7. Public universities and the colleges attached to them.
8. The Cervantes Institute.
9. The Ramón Llull Institute and other institutions with similar purposes of the Autonomous Communities with their own official language.
10. Public Research Organizations dependent on the General Administration of the State.
11. The Spanish Red Cross and the National Organization of the Spanish Blind.
12. The Pious Work of the Holy Places.
13. The consortia Casa de América, Casa de Asia, “Institut Europeu de la Casa de la Mediterrània” and the National Museum of Art of Catalonia.
14. The foundations of religious entities registered in the Registry of Religious Entities that meet the requirements of non-profit entities established in Law 49/2002.
15. The entities of the Catholic Church contemplated in articles IV and V of the Agreement on Economic Affairs signed between the Spanish State and the Holy See and the entities of other churches, confessions or religious communities, which have signed cooperation agreements with the Spanish State.
16. The Institute of Spain and the Royal Academies integrated into it, as well as the institutions of the Autonomous Communities that have purposes analogous to those of the Royal Spanish Academy.
17. The National Prado Museum.
18. The Reina Sofía National Art Center Museum.