The fiscal regulations governing are laid out in the fiscal regulation  law 49/2002, Title III, Chapter II, of non-profit fiscal entities and patronage fiscal incentives.

In 2020, Royal Decree Law 17/2020 from May 5th modified article 19 regarding the   Income Tax  deduction of the aforementioned law 49/2002.

Donations to foundations and NGO´s can be tax-deductible on your tax declaration (IRPF) as well as on your company’s declaration (IS).

To carry out this procedure, a person or a company must have the fiscal certificate of the foundation /NGO. This is a document that the organization gives to donors once the donation has been made.

The amount to be reimbursed will always vary according to the type of donation and the fiscal regulation governing the organization that has received your donation.  

Donations that entail the right to apply for deductions can be financial, goods or rights, as well as rights of usufruct and membership fees.

Royal Decree 17/2020 from May 5th  modifies article 19 of Law 49/2002 and increases deductions for donations to an NGO by 5%.

The new percentages of deduction will be applicable to your tax declaration from 2020 for donations made from January 1st  of that year.

This increase affects donations made by Income Tax payers and also Non-Resident Income Tax payers who operate in Spanish territory.

You can ask the Lliga per a la protecció d´animals i plantes de Barcelona’s fiscal department for more information.