Tax deductions

Do you know that you can deduct up to 80% of your donations the CNIO Friends program?

All contributions to the Carlos III National Cancer Research Center Foundation (FSP CNIO) benefit from the tax deductions as per the Royal Decree-Law 6/2023, of December 19, and Law 49/2002 on the Fiscal Regime of the Non-Profit Entities and Tax Incentives for Patronage.

Important to note for Spanish residents: So that we can inform the Tax Agency of the amount of your donations, it is essential that you provide us with your full name, NIE or CIF and address. If you have not yet done so, remember to send it to us before 31 December in the year of your donation: filantropia@cnio.es or call 91 73 28 000.

Tax relief for individuals*

With the first €250 of your donation to the CNIO, the tax deduction applied is 80%.
From €250 onwards, you will be able to deduct 40% of the remaining amount, if it is the first donation, and 45%, if you have donated in the previous two years for an equal or greater amount.

Donation deduction example: If you donate €350 per year, you can deduct up to €240 annually.

You can see the breakdown in more detail here:

For the first €250, the percentage applied to the deduction is 80%, so as a CNIO Friend you would deduct up to €200.
From the remaining amount of 100 euros, 40% is deducted, so as a CNIO Friend you would deduct up to €40.
If you have been donating for an equal or greater amount for more than two years, the total amount to be deducted will be €45, since 45% would be applied to this amount. So in this case the total amount to be deducted would be up to €245.

* The deduction is for the sum of annual contributions to entities subject to tax relief. The deduction limit is 10% of the taxable base. These deductions are not applicable to the autonomous communities of Navarra and the Basque Country.

** The information contained in this example is a general information note, it does not constitute specific advice. You can find more information at the Tax Agency.

Become a friend of the CNIO

Tax relief for legal entities*

In the case of legal entities, the tax deduction for donations to the CNIO in corporate tax is 40%.

This deduction will increase to 50% for donations made to the same entity for the same or greater amount for at least two consecutive years.

* Limit of 15% of the tax base and the percentage will be applied to all donations made annually to entities subject to tax relief.

** Amounts not deducted can be applied to tax periods ending in the immediate and subsequent 10 years.

If you are a natural or legal person not resident in Spain and you obtain income in our country, you can also obtain a tax benefit for the amount of your donations to the CNIO. You can consult this further at sede.agenciatributaria.gob.es