Health Grants

Donations to support COVID-19 made to beneficiary entities of patronage, which include, among others, the State, the Autonomous Communities and Local Entities, are entitled to a deduction for donations in the percentages indicated in article 20 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage. These donations will also be affected, in accordance with article 47 of Royal Decree-Law 11/2020, of March 31 ( BOE of April 1), by the exclusive financing of expenses arising from the health crisis caused by COVID-19 and may be used to cover expenses such as health equipment and infrastructure, material, supplies, hiring of personnel, research and any other expenses that may contribute to strengthening the response capacities in the face of said health crisis.