Individual contributors as well as companies have the possibility to deduct the donations within the income statements and corporate tax returns.
These are the tax benefits for the individuals and the legal entities in Spain.
First
150€
annually
80%
exemption
Remaining amount
>150€
annually
35%
exemption
First
150€
annually
80%
exemption
Remaining amount
>150€
annually
40%
exemption
Full amount
35%
exemption
Full amount
40%
exemption
* Provided that the donations made towards the Foundation in the two previous tax periods (excluding the current one) amount, each of them, equal or exceeding those of the previous period.
** The exemption limit is 10% of the net base. Those quantities unapplied due to insufficient payment or to exceeding the 10% limit are not transferable to future periods.
*** Due to operational reasons the Rafa Nadal Foundation will not issue donation certificates to donors who are not paying taxes in Spain if the donation amount is less than 100 €.
Please specify the amount and frequency of your contribution*
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