Home | CNIO Friends | Tax deductions

AAll contributions donated to the Foundation of 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 other forms of patronage.

Natural Person

  • Up to 150€, the tax relief applied is 75%.
  • Starting from 150€, you will deduct 30% in case of the first donation and 35% if you have donated an equal or higher amount in the previous two years.
Tax deductions

Legal Person (IS)

In the case of legal entities, your donations may be deducted a 35% 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.

Legal Entities Note

* 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.

Remember that 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.