DEDUCTION AND REDUCTION OF DONATIONS

If you have decided to become a member or make a one-time donation to OCULARIS, we inform you that you can deduct these donations from your income tax return. Since January 2020, the rates of deduction applicable to donations made in favor of OCULARIS España have been increased, as an entity covered by the special tax regime of Law 49/2002, of 23 December:

 

Individuals (IRPF) Deduction percentage
First 150€ 80%
Rest 35%
Multi-year donations (to the same entity for at least 3 years)> 150 € * 40%
Liquidable base deduction limit 10%

* For an amount equal to or greater, in each of them, than in the previous year.

 

Legal Entities (IS) Deduction percentage
Deduction percentage 35%
Multi-year donations (to the same entity for at least 3 years)> 150 € * 40%
Liquidable base deduction limit 10%

* For an amount equal to or greater than, in each of them, that of the previous year.

  • If you are a natural person, you can deduct 80% of the amount of your contributions and / or full donations for contributions of up to € 150 per year in the personal income tax corresponding to this year. From this amount the deduction will be 35% or 40% if you have been collaborating with us for at least 3 years in a row, with a limit of 10% of the taxable base.
  • If you are a legal entity, you can deduct 35% of your contributions and / or full donations from corporation tax. If you have been collaborating with us for at least 3 years in a row, the deduction is 40%, with a limit of 10% of the taxable base.
  • If you are a natural or legal person not resident in Spain and you obtain income in our country, you also have a tax benefit for the amount of your donations. You can consult it at https://www.agenciatributaria.es
  • If you live in an autonomous community subject to a particular foral scheme or have established additional deductions for NGO donations, the applicable deductions may be different.

Remember that in order for us to inform the Tax Agency of the amount of your fees and donations, it is essential that you have provided us with your DNI or NIF and address. Please, if you have not already done so, call us at (+34) 622 227 339 or write to us at hola@ocularis.ong .

If you want more information on these tax benefits, please consult the Tax Agency’s website: https://www.agenciatributaria.es

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