One of the biggest barriers to donating to charitable causes is thinking that the money leaving your pocket is money lost. But the tax reality in Spain is very different: donating €100 to a non-profit like ours can actually cost you just €20. The tax office takes care of the rest.
In this article we explain how the tax deduction for donations works, who can claim it, and exactly how much you can recover.
What does the law say about donations to NGOs?
The legislation governing tax incentives for donations is Law 49/2002, of 23 December, on the tax regime for non-profit entities and tax incentives for patronage. This law establishes deductions on personal income tax (IRPF) and corporate tax.
For a donation to be deductible, the recipient association must be recognised as a patronage beneficiary entity, which includes associations declared of public utility or covered by Law 49/2002.
How much can I deduct as an individual?
The income tax (IRPF) deduction works in tiers and is applied to the gross tax liability:
| Amount donated | Deduction percentage |
|---|---|
| First €150 | 80% deduction |
| Remainder (over €150) | 35% deduction |
| If you’ve donated for 3+ consecutive years to the same entity and the amount ≥ the previous year | 40% deduction |
Practical example: €100 donation
- You donate €100 to Asociación Adán González Muñoz
- It falls within the first tier (< €150)
- Deduction: €100 × 80% = €80
- Real cost to you: just €20
- For us: the full €100 to fund childhood cancer research
Example with a €500 donation
- First €150: 150 × 80% = €120 deduction
- Remainder (€350): 350 × 35% = €122.50 deduction
- Total deduction: €242.50
- Real cost: 500 − 242.50 = €257.50 (you effectively pay 51.5%)
What about companies?
Legal entities (companies) can also deduct their donations on corporate tax (Impuesto de Sociedades):
- 35% deduction of the donation against gross tax liability
- If the same amount or more has been donated to the same entity in the previous 2 years: 40%
- Limit: the deduction cannot exceed 10% of the taxable income for the year
Company example: €1,000 donation
- Deduction: 1,000 × 35% = €350 less to pay in corporate tax
- Real cost of the donation: €650
Additional regional deduction in Catalonia
If you reside in Catalonia, you can additionally apply a 15% deduction on donations in the regional tier of your income tax, up to a maximum of 10% of the regional gross tax liability.
This means that in Catalonia the total tax saving is even greater: in addition to the 80% state deduction on the first €150, there is an extra 15% in the regional tier on the donated amount.
How to claim the deduction — step by step
1. Make your donation
Transfer the amount to our IBAN, including “Donation + your name” in the reference. Keep the bank receipt.
2. Request the donation certificate
Send us an email at contacto@asociacionadangonzalezmunoz.org with your details (full name, ID number, address). We will send you the official donation certificate needed for your tax return.
3. Apply it on your tax return
On form 100 (IRPF), go to:
- Section: Deductions / Donations and contributions
- Box 690: Donations to entities covered by Law 49/2002
Enter the donated amount and the association’s tax ID. The deduction is calculated automatically.
4. If you use the Tax Agency’s online portal (Renta Web)
If your tax data is pre-loaded, the donation may already appear if the association has previously declared it. Otherwise, add it manually in the corresponding box.
What documentation do I need to keep?
- The bank transfer receipt
- The donation certificate issued by the association
- In the event of a tax inspection, both documents are needed to evidence the donation
Why donate to Asociación Adán González Muñoz?
We are a young association, founded in 2024 in Montcada i Reixac (Barcelona), following the loss of Adán González, a boy who taught us that there are battles worth fighting together. Every euro we raise goes directly to:
- Funding research in paediatric oncology at leading hospitals
- Supporting families during their children’s treatment
- Raising awareness about childhood cancer in our community
With the tax deduction, donating €100 costs you just €20. And for us, those €100 can accelerate the diagnosis or treatment that changes a child’s life.
This article is for informational purposes only. Each taxpayer’s situation may vary. Consult your tax adviser to correctly apply deductions in your particular case.
Frequently asked questions
Can I deduct if I file under simplified estimation?
No. Income tax deductions for donations only apply under the direct estimation regime.
Is there a limit on the amount I can deduct?
The deduction cannot exceed 10% of the total net tax base on your return.
Are donations in kind also deductible?
Yes, although their valuation requires an appraisal and the process is more complex.
What if I don't file a tax return? Can I still donate?
Of course. Even if you can't apply the deduction, your donation reaches our association in full and continues to fund childhood cancer research.