Natural persons:
The first 150€ donated give you rights to an 80% deduction.
From 150€ and above, you have rights to a deduction of at least 35%. Recurring donators* have the right to a 40% deduction.
Legal Entities:
Companies have a right to deduct 35% of their donations. Recurring donators* can deduct a 40%.
Resident donators in the Basque Country and Navarra can apply the donations set by the Provincial Law.
(*) Recurring donators are those that in the 2 immediate previous years have donated in favor of the same entity the same amount or even more than in the previous year.
