1. Entities benefiting from patronage

Regulations: see articles 2 and 16 and additional provisions five, six, seven, eight, nine, ten, eighteen and nineteen of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage .

New in 2021: Please note that the Second Final Provision of Royal Decree-Law 17/2020, of May 5, approving support measures for the cultural sector and of a tax nature to address the economic and social impact of COVID-2019 (also amended by Law 14/2021, of October 11) introduces, with effect from January 1, 2021, a new wording of Article 2 of Law 49/2002.

Donations, gifts and contributions made by the taxpayer to any of the entities listed below give the right to the deduction:

1. Foundations and associations declared to be of public utility, included in the scope of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage ( BOE of the 24th).

2. 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. The Spanish sports federations, the regional sports federations integrated into them, the Spanish Olympic Committee and the Spanish Paralympic Committee.

4. The federations and associations of non-profit entities referred to in the preceding paragraphs.

5. 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.

6. 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.

7. 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.

8. Public universities and the colleges affiliated with them.

9. The Cervantes Institute.

10. The Ramon Llull Institute and other institutions with similar purposes in the Autonomous Communities with their own official language.

11. Public Research Bodies dependent on the General State Administration.

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

13. The Pious Work of the Holy Places.

14. The consortia Casa de América, Casa de Asia, “Institut Europeu de la Casa de la Mediterrània” and the National Museum of Art of Catalonia.

15. Foundations of religious entities registered in the Registry of Religious Entities that meet the requirements for non-profit entities established in Law 49/2002.

16. 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 entities of other churches, confessions or religious communities, which have signed cooperation agreements with the Spanish State.

17. The Institute of Spain and the Royal Academies integrated within it, as well as the institutions of the Autonomous Communities that have purposes analogous to those of the Royal Spanish Academy.

18. The National Prado Museum.

19. The Reina Sofia National Art Center Museum.