Donations and tax benefits
In Spain, donations made to entities that are subject to the special tax regime established under Law 49/2002 of 23 December, on the tax regime for non-profit entities and tax incentives for patronage, are eligible for tax deductions.
Fundación Platoniq, the entity that manages the Goteo.org platform, is subject to the special tax regime provided for under Law 49/2002 and complies with the requirements established by this regulation. The Foundation has been registered in the Spanish Register of Foundations since 16 January 2012 under number 1438.
Tax deductions for individuals (Personal Income Tax – IRPF)
Individuals who are tax residents in Spain and make donations to Fundación Platoniq may apply the following deductions in their annual income tax return:
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80% deduction on the first €250 donated during the year.
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40% deduction on the amount exceeding €250.
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45% deduction on the excess amount if donations have been made to the same entity for equal or higher amounts in each of the two preceding tax years, thus maintaining loyalty for three consecutive years.
Tax deductions for legal entities (Corporate Income Tax)
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40% deduction on the donated amount.
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50% deduction if donations have been made to the same entity for equal or higher amounts in each of the two preceding tax years (three consecutive years of loyalty).
These deductions are subject to the limits and conditions established under current tax regulations.
Fundación Platoniq files annually with the Spanish Tax Agency the Form 182 (Modelo 182), which reports donations made during the corresponding tax year.
For further information on how to download your donation certificate or supporting tax document, please refer to the relevant FAQ on Goteo.org.
If you have any questions, you may contact us at: info@goteo.org
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