Tax Benefits

Helping MONA has advantages

Fundación MONA is a public utility NGO that has the legal form of a non-profit foundation and complies with the requirements set forth in Law 49/2002 on the tax system of non-profit entities and fiscal incentives for patronage.

Up to 2015, what you contributed to charities and similar organizations deducted 50% on your income tax return. But in 2016, however, some improvements were made to the allowance, and now your contributions will be even more tax-deductible*. Therefore, you can benefit from the following treatment in your personal income tax (IRPF):

  • The first 150 euros of the total amount of donations from each contributor has a deduction of 75% of the total contribution.
  • Everything above the first 150 euros, you’re entitled to more deductibles:
    1. General rate: 30% in the rest of the deduction base.
    2. Loyalty of donations: 35% in the rest of the deduction base, provided that in the two immediately preceding tax periods donations with the right to deduct were made to the same entity for an amount equal to or greater than the previous year.

Helping MONA has advantages

If you have collaborated with us in the last three years, the deduction rates are higher. In this way your loyalty is rewarded with a greater return.

Examples Tax relief for individuals

Annual contributions to charities

Donation

Valor

% that can be taxed

total to be taxed

Example 1.
60 € donation
first 150 €75%45 €
0 € (difference)30%0 €
from 3 years collaborating with the same entity35%0 €
Example 2.
200 € donation
first 150 €75%112,5 €
50 € (difference)30%15 €
from 3 years collaborating with the same entity35%17,5 €
Example 3.
1200 € donation
first 150 €75%112,5 €
1050 € (difference)30%315 €
from 3 years collaborating with the same entity35%367,5 €

Percentages of tax relief for legal entities

Annual contributions to charities

35%Amounts donated by commercial companies or other legal entities give the right to the deduction of 35% of the share of Corporate Tax
40%The loyalty of donations during three years: If in the two previous immediate tax periods donations or contributions with a right to deduction have been made in favor of the same entity in an amount equal to or greater, in each of them, than the previous tax period, the deduction percentage applied to the basis of the deduction in favor of that same entity shall be 40%.

 

*Valid information for the total contributions to charities. This tax improvement does not apply to the Basque Country or Navarre.
The deduction limit on the tax base is maintained at 10%.
Article 19 (Deduction of the Tax on the Income of Individuals) of Law 49/2002, of December 23, on the tax regime of non-profit entities and on tax incentives for patronage.


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