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Donations and tax benefits

Donations and tax benefits

The December the 26th 2002 Bill was promoted in Spain as a New Law of Patronage, with the aim of incentivating the participation of society, non-profit organisations and individual in the protection, support and production of general interest activities. In order to achieve this, this new bill improves the tax treatment of donations and contributions by individuals or companies to these non-profit organisations.

The Goteo Foundation, the legal body that manages the Goteo.org platform, is eligible for these tax benefits, since it has the necessary accreditations of the Ministry of Education, Culture, and Sports, and it is filed in the Foundation Registry on January the 16th 2012, with number 1438, according to Bill 49/2002, December the 23rd, of Foundations and the Regulation of Foundations of State Competence.  

The goals of the Goteo Foundation are:

"To stimulate social and cultural change through the support and development of open source culture, free knowledge, the commons and Technologies of Information and Communication, providing collaborative and training support to individuals or initiatives that share or wish to share resources, information, and general interest knowledge, as well as benefiting from the results; providing training and consultancy to public or private entities so they can publish, open or liberate information and data relevant to society; stimulating the spirit of entrepreneurship, as well as the creation of companies based chiefly in knowledge, creativity and social and cultural innovation; developing and managing tools that can aid these initiatives in gaining access to the resources and the collaboration or participation of civil society, the public or private sector necessary for their development; to maintain and promote repositories of knowledge with free and/or open licences, accessible online to whoever needs them."

In the case of contributions by individuals: Contributions or donations by individuals destined to the Goteo Foundation will be eligible for a 25% tax deduction of Income Tax.

In the case of contributions by legal bodies: Contributions or donations by legal bodies destined to the Goteo Foundation will be eligible for a 35% deduction of Corporate Income Tax.

In order to obtain the corresponding Donation Certificate, see the following FAQ: https://goteo.org/faq/investors#q112. More info at donate@goteo.org