Revised on 7 November 2026. Should any information have changed, please notify me and I shall update it.
Since 1 January 2024, an individual who donates 250 euros per year to a foundation registered under Law 49/2002 recovers 200 in their income tax return. This is the most visible effect of the patronage reform approved by Royal Decree-Law 6/2023, and the least known outside the sector. Behind this figure lie rules for individuals and companies, documentation that the entity must issue, and a specific regime when the donation consists of a work of art. This does not constitute tax advice.
Which entities qualify for tax deductions
Not all of them. The deduction applies when the recipient entity is registered under the special tax regime of Law 49/2002: foundations, associations declared to be of public utility, and other entities enumerated by law, provided they have notified the Tax Authorities of their choice of this regime. A cultural association without a declaration of public utility does not entitle the donor to a deduction, even if its activity is identical to that of a foundation.
Before donating, enquire whether the entity is registered under the regime. If so, they will confirm this and issue a certificate.
Individuals: Personal Income Tax (IRPF)
The deduction is applied to the tax liability, not the tax base. Since 2024:
| Portion of the annual donation to each entity | Deduction |
|---|---|
| First 250 euros | 80 % |
| Remainder | 40 % |
| Remainder, if the donation is recurring | 45 % |
A donation is considered recurring when, in the two preceding financial years, you donated equal or greater amounts to the same entity each year compared to the previous year. Recurrence rewards consistency with the same organisation.
The deduction base cannot exceed 10% of your taxable base. With modest donations, this limit is rarely reached.
If the activity to which you are donating is included among the priority patronage activities established annually by the Budget Law, the percentages increase by five percentage points. Enquire with the entity whether their programme is included.
Companies: Corporate Income Tax
A company may deduct 40% of the amount donated, or 50% if it is recurring under the same requirements. The base cannot exceed 15% of the taxable base for the period, which was 10% prior to the reform. Amounts exceeding this limit may be applied in the ten immediate and successive tax periods.
Companies may also enter into corporate collaboration agreements, whereby the entity publicises the company's participation in exchange for financial support, a mechanism expanded by the reform. These are distinct from donations and are subject to different treatment.
Documentation: certificate and form 182
The recipient entity must issue a certificate stating its tax identification number (NIF), your NIF, the amount and date of the donation, a mention that it is registered under Law 49/2002, and the irrevocable nature of the donation. Furthermore, it must report each donor to the Tax Authorities via form 182, which is submitted in January. This is why your tax draft usually already includes the deduction: if it does not, verify that the entity has your correct NIF.
Anonymous donations, or those without a tax identification number (NIF), are not eligible for deduction.
Donating a work of art
When a good is donated rather than money, the deduction is calculated based on its value according to the rules of article 18 of Law 49/2002. For registered Historical Heritage assets and for cultural goods of guaranteed quality intended for museum-purpose entities, the value is determined by the Board of Qualification, Valuation and Export. Any capital gain that may arise for the donor from the difference between the purchase price and that value is exempt.
If the donor is the artist themselves, the situation becomes complex. The gratuitous transfer of a work by a professional may have VAT implications, and the deductible value does not necessarily correspond to the sale price. The guide on donating a work to a museum addresses these cases in detail.
An example
An individual has donated 600 euros annually to the same cultural foundation since 2023, always in the same amount. In their 2025 tax return, now qualifying for recurrence, they deduct 80% of 250 euros, which is 200, and 45% of 350, which is 157.50. Their donation costs them 242.50 euros in net terms.
The calculation assumes that your full tax liability is sufficient and that the entity has submitted form 182.
Further reading
On the open conversation
If you work for a foundation or an advisory firm and notice a frequent case is missing, please write to me. This notebook remains open.
Sources
- Law 49/2002, on the tax regime for non-profit entities and tax incentives for patronage, arts. 17 to 25.
- Tax Agency: key updates to Royal Decree-Law 6/2023.
- Tax Agency: notice of 20 December 2023.
- Law 35/2006, on Personal Income Tax, art. 69.1.
Declaration of interest: the author chairs Kripties Foundation, a non-profit entity dedicated to social inclusion through art.