Tax benefits

The solidarity of companies offers tax advantages, in order to encourage collaboration in social projects.

The José Carreras Foundation is a non-profit organization that recourses to the Law 49/2002 of December 23rd, which regulates "taxation of non-profit entities and tax incentives for patronage." As a company, you can make your contribution and get tax benefits under one of three ways:

  • Article 17. When the company makes a donation (irrevocable, pure and simple donations and contributions, which are not communicated), the company enjoys a 35% deduction in the corporation tax, with a 10% limit over the tax base. The amounts that are not deducted during the established period can be applied to the liquidations in the established periods of the next 10 years.
  • Article 25. When a company signs a business Collaboration Agreement for general activities, the amount donated, with no quantity limits, is considered a deductible expense from the tax base of the corporation tax. . The amounts that are not deducted during the established period can be applied to the liquidations in the established periods of the next 18 years. This activity is not subject to VAT and allows communication of the agreement.
  • Article 6.  Advertising sponsorship contracts. The law 48/2002 considers that the financial assistance made to a non-profit entity under these contracts (as defined in Article 24 of the General Law 34/1998 of Advertising) will be considered a deductible expense, with no quantity limits, from the tax base of corporation tax. It is an activity subject to VAT, fully deductible by the company except under special circumstances.

For more information, contact Belen Roldán, head of Corporate Alliances, who will attend you personally: 93 414 55 66 / belen.roldan@fcarreras.es

Webpage updated 03/16/2016 10:49:57