Tax deductibility of donations

Spain

What are the requirements for a donation to be tax deductible?

Only donations to charities that are registered in Spain and have one of the following legal structures are tax deductible:

  • A foundation ('fundación').
  • An association ('asociación') that has either the special 'declaración de utilidad pública' certificate or is registered in the 'Registro de ONGD' of Spain's development agency AECID.

Global health and development

For donors in Spain, we recommend using Ayuda Efectiva to donate to charities working in the field of global health and development.

They offer tax-deductible donations for several of our recommended charities in global health and development, and work closely with our evaluation partner GiveWell.

They also offer a Global Health Fund that distributes donations among these charities.

Donate via Ayuda Efectiva

We recommend Giving What We Can members report their donations made via Ayuda Effectiva on their Pledge Dashboard so that they can track their pledge.

Other cause areas or charities

Ayuda Efectiva is planning to offer tax-deductible donations for other cause areas. If you are considering making a significant donation, they may be able to prioritise the charity you are interested in if you contact them.

For smaller donations, there are two good alternatives:

Donate via Giving What We Can

How much can I claim back?

Individuals

As an individual, you can claim in your annual income tax ('IRPF') filing 80% of the first €150 donated to eligible charities and 35% of additional amounts.

If you donate the same or a higher amount to an eligible charity for three or more consecutive years, you can claim 40% of amounts over €150.

There is a global limit for the amount you can claim of 10% of your reduced taxable income ('base liquidable').

Companies

Companies can claim in the annual corporate income tax ('Impuesto de Sociedades') filing 35% of the amount donated to eligible charities.

If the company donates the same or a higher amount to an eligible charity for three or more consecutive years, they can claim 40%.

There is a global limit for the amount that can be claimed of 10% of the company's taxable income ('base imponible').