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Tax information

On January 10th 2024, it was approved through the Royal Decree Law 6/2023 of December 19, the reform of Law 49/2002, of December 23, on the fiscal regime of non-profit entities and fiscal incentives to sponsorship.

According to this regulations, the percentage of deduction of the personal income tax and corporate tax for donations with the right to deduct is as follows:

Physical persons
Donations	Up to 250 €	80%
	More than 250 €	40%
Recurring donations	Up to 250 €	80%
	More than 250 €	45%
Deduction limit: 10% of the taxable base

Legal persons
Donations	40%
Recurring donations	45%
Deduction limit: 15% of the taxable base

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Basic information about data protection
Responsable	FIDMAG - Germanes Hospitalàries
Purpose	Manage the delivery of information related to the request. +info
Legitimation	Consent of the interested party +info
Recipients	FIDMAG - Germanes Hospitalàries
Additional Information	Privacy Policy