tax benefits

These deductions are only valid for income declared in Spain.

If you have decided to become a member or make a one-off donation to OCULARIS, you can deduct these contributions from your tax return. From January 2020, the deduction rates applicable to donations to entities under the special tax regime of Law 49/2002, of 23rd od Deembre, have been increased:

Individuals (Personal Income Tax)

Percentage of deduction

for the first €250 donated
From 250 € donated
Multiannual donations
Tax base deduction limit

* Multi-year donations (to the same entity for at least 2 years) > 250€.

(for an amount equal to or greater, in each case, than that of the preceding financial year)

Legal entities

Percentage of deduction

Donations in general
Multi-year donations*
Tax base deduction limit

* Multi-year donations (to the same entity for at least 2 years) > 150€ *
(for an amount equal to or greater, in each case, than that of the preceding financial year)

  •  If you are an individual, you will be able to deduct 80% of the amount of your contributions and/or full donations for contributions of up to €150 per year from your personal income tax for this year. Above that amount, the deduction will be 35% or 40% if you have been collaborating with us for at least 2 years in a row, with a limit of 10% of the taxable income.
  • If you are a legal entity, you will be able to deduct 35% of your contributions and/or full donations from your corporation tax. If you have been collaborating with us for at least 2 years in a row, the deduction will be 40%, with a limit of 10% of the taxable income
  • If you are a non-resident individual or legal entity and obtain income in Spain, you also have a tax benefit for the amount of your donations. Find out more at www.aeat.es.
  • If you live in an autonomous community (Spanish region) that is subject to a particular foral regime or has established additional deductions for donations to NGOs, the applicable deductions may be different.
  • Remember that in order for us to be able to inform the Tax Agency of the amount of your dues and donations, it is essential that you have provided us with your DNI or NIF and address. Please, if you have not yet done so, call us on (+34) 622 227 339 or write to us at hola@ocularis.ong.

For further information on these tax benefits, please check the website of the Spanish Tax Agency: www.aeat.es

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