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 2017 and successive.
2.- In presenting the Corporation tax for the year 2017 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.
Tabla I: Deductions on Income Tax Cooperates donations to ONGD
|Income Tax||Exercise 2017 And next|
|first 150 euros||80%|
|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 IMPUESTO DE SOCIEDADES Cooperates donations to ONGD
|Corporation tax||Exercise 2017 And next|
|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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