1. Entities benefiting from patronage

Regulations: see articles 2 and 16 and 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 .

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

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

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

5. Non-resident entities in Spanish territory that operate there with a permanent establishment and are analogous to some of those provided for in the previous letters.

   Those 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 its constitution and operations respond to valid economic reasons.

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

   Those entities resident in a non-cooperative jurisdiction will be excluded, unless it is proven that their constitution and operations 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 attached to them.

9. The Cervantes Institute.

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

11. Public Research Organizations dependent on the General Administration of the State.

12. The Spanish Red Cross and the National Organization of the Spanish 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. 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.

16. 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.

17. 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.

18. The National Prado Museum.

19. The Reina Sofía National Art Center Museum.