Tax Deductions For Donations To A Ong/npo

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For those members who have donated or registered as hearts members, we thank you. This post is for you, for those who consider future donations, and for any businesses who may wish to assist us and take advantage of the tax benefits.

Individuals and companies who provide an economic collaboration (donations) to a NPO/ONG are entitled to tax deductions on their annual tax and on corporate taxes.

When preparing the annual tax declaration, you may attach the certificate called ‘donations’. This document certifies that the individual or company concerned has made ​​a contribution or periodic contributions and, therefore, is entitled to 25% tax deductible in the Income tax of individuals or 35% in corporation tax.

To justify the donation, you must present this certificate, so it is essential that at the end of the year, you apply to the organisation with which you have collaborated. Though the Tax Agency has data that of the NGOs, the donor must submit this document. It will be your responsibility to ask for this certificate if not received automatically.

To benefit from the donations, you must confirm all data and ensure that the information available to the NGOs is correct and current.

Tax deduction can only be given to a single person even if the donation has come from a couple. The reason being is that only one NIE/NIF can be accepted. This will assist in knowing that it is best that you use the name of the person on the annual tax declarations.

Justification of donations:

The certificate must contain at least the particulars of the donor and the amount contributed

To be valid, the donations certificate must contain at least the following information:

The tax identification number and personal identification of the donor and the entity receiving the donation.

Express that the grantee entity is regulated in Article 16 of this Law (qualification of the entity).

Date and amount of the donation.

Other public document certifying the delivery of assets, when the donations are not monetary.

Destiny of donations.

Mention that the donation is irrevocable.

Thank you to Lily Garcia, from whose informative post the majority of this information was taken.

For any companies, businesses or individuals wishing to discuss corporate partnerships, please email Myra at: myra@citizensadvice.org.es

Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.