Your donations allow us to advance in the great adventure of research at the service of people.
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:
Donations | Up to 150 € | 80% |
Excess | 40% | |
Recurring donations | Up to 150 € | 80% |
Excess | 45% |
Donations | 40% |
Recurring donations | 50% |
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