Pursuant to Spanish Law 49/2002 of 23 December on the tax regime of non-profit entities and the tax incentives for patronage, contributions made to the Maimonides Biomedical Research Institute of Cordoba are eligible for tax deductions.
Individuals (Personal Income Tax)
Donated or paid amounts are entitled to a deduction of:
Deduction base, amount up to:
If, in the two immediately preceding tax periods, donations or contributions eligible for deduction have been made in favour of the same entity, and the amount donated in the current period and in the previous tax period is equal to or greater, in each of them, than the one in the immediately preceding period, the deduction percentage applicable to the deduction base in favour of that same entity that exceeds 250 euros will be 45%.
Legal entities (Corporate Tax)
The Corporate Tax deduction for Legal Entities amounts to 40% of the donation amount.
Where collaboration has been sustained for more than two consecutive years with the same entity, the deduction will be 50%. The base for this deduction may not exceed 15% of the taxable base for the tax period. Amounts exceeding this limit may be applied in the tax periods ending in the immediately following ten consecutive years.
Para obtener su justificante de donación, por favor, facilite sus datos a la dirección de correo: colabora@fibico.es
