Amiga del CNIO

Home | CNIO Friends | Tax deductions

All donations to the Spanish National Cancer Research Centre (CNIO) by Spanish tax residents, qualify for a number of fiscal incentives set out in Spanish law 49/2002, regulating not-for-profit entities and charitable organisations.

Private individuals

For all donations up to €150, the tax relief applied is 80%.

For all donations more than €150, tax relief of 35% is applied in the case of the first donation and 40% is applied if you have donated an equal or higher amount in the previous two years.

Deducción IRPF

* The deduction is for the sum of the annual contributions for all entities subject to tax relief. Deduction limit of 10% of taxable income. Deductions not applicable to Navarra and the Basque Country.

** The information in this example is a general information note, it does not constitute specific advice. More information is available at the Tax Agency.

Legal entities

For all corporations, foundations and associations, all donations attract a 35% deduction in corporation tax.

This deduction will be increased to 40% for similar or higher donations made to the same entity for at least three consecutive years.

* Limit of 10% of the tax base and for all donations made annually to entities subject to tax relief.

** The amounts not deducted may be applied in the tax periods ending in the 10 immediate and successive years.

Please note: In order to be able to inform the Tax Agency of the amount of your donations, it is essential that you have provided us with your personal or company details, NIF or CIF and address.