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Practical Manual for Companies 2023.

Scope

Regulation: Articles 16 and 17 Law 49/2002

This deduction may be applied by entities that make donations, gifts and contributions in favor of the following entities :

  1. The non-profit entities to which the tax regime established in Title II of Law 49/2002 applies.

  2. 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.

  3. The public universities and the colleges attached to them.

  4. The Cervantes Institute , the Institut Ramon Llull and other institutions with similar purposes of the Autonomous Communities with their own official language.

  5. The Public Research Organizations dependent on the General State Administration.

Keep in mind:

During the celebration of the event «XXXVII America's Cup Barcelona» , non-profit entities, including any associations that may be established on the occasion of the celebration of the event for the promotion and encouragement of said event and, where appropriate, of nautical activities in general, in which the Administrations, public entities or individuals that promote said event participate, will be considered as entities declared to be of public utility benefiting from patronage for the purposes set forth in articles 16 to 25 of Law 49/2002.