tax benefits for donations

Thanks to recent improvements in Patronage Act, partner or donor cooperates ONGD (entity host the special tax regime of Law 49/2002), get more tax benefits:

1.- Income Statement (Income Tax) for the year 2016 and successive.  

2.- In presenting the Corporation tax for the year 2016 and successive, If you make a donation to cooperate or sign up with us a cooperation agreement.

In the table below you can check the tax benefits obtained by your donations. If you are a member and you think it's a good time, You could even increase your quota. Form to become a member or increase your quota.

Tabla I: Deductions on Income Tax Cooperates donations to ONGD

Income Tax Exercise 2016 And next
first 150 euros 80%
Rest 35%
multiyear grants. If you have donated to NGO Coopera equal or greater value to 150 € for at least the two previous years 40%
Net tax deduction based limit

10%

                                                                                    Table 2: Deductions on Corporation tax Cooperates donations to ONGD

Corporation tax Exercise 2016 And next
General donations 40%
multiyear grants. If you have donated to NGO Coopera equal or greater value to 150 € for at least the two previous years 45%
Based deduction limit liquitable 10%

Signing of Agreement with the NGO Coopera. The amounts paid under the cooperation agreement, the expenses are deductible without any limit for determining the tax base of the collaborating entity IS.

100%

 

 

 

 

 

 

 

 

 

 

 

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