Supporting IIS Aragón not only makes projects possible that benefit us all, but also reduces taxes!


Donations made in favor of the Aragón Health Research Institute Foundation, as a non-profit entity, covered by Law 49/2002 on the Fiscal Regime of Non-Profit Entities and Tax Incentives for Patronage, entails tax benefits in the form of deductions in Personal Income Tax for individuals, or in Corporate Tax for legal entities.

El Royal Decree-Law 6/2023, of December 19, modifies the tax regime of non-profit entities and tax incentives for patronage, increasing deductions and exemptions in the area of ​​Personal Income Tax, Corporate Tax and Non-Resident Income Tax.

The main objective is to improve tax incentives for patronage, whether carried out by natural persons, legal entities or non-residents.

Learn about the new tax benefits of the Patronage Law applied to donations made to the IIS Aragón from January 1, 2024


If you are a
PHYSICAL PERSON
(IRPF)

Deduction in full installment
Limit 10% taxable base

  • 80% deduction on the first €250 of donations
  • 40% deduction on the base that exceeds €250 of donations or, in the case of recurring donations* to the IIS Aragón Foundation in the previous two years, 45% deduction (increase of 5 points in the deduction percentage) to reward sustained patronage.

*For an amount equal to or greater, in each of them, than the previous year.

Examples of tax deductions for donations to IIS Aragón
(Updated with the entry into force on January 1, 2024 of Royal Decree-Law 6/2023, of December 19)
 


If you are a
LEGAL PERSON
(IS)
Deduction in full installment
Limit 15% taxable base (increase of 5 percentage points) *

  • Deduction 40% of the full fee in donations.
  • 50% deduction (10 point increase in the deduction percentage) in the case of recurring donations** to the IIS Aragón Foundation in the previous two years, to reward sustained patronage.
* If it exceeds the limit: it can be applied in the 10 immediate and successive exercises
** For an amount equal to or greater, in each of them, than the previous year.

Other
NEW
  • Included in the concept of tax-deductible donation is the transfer of use of all types of furniture and real estate within the most generic concept of donation of rights.
  • It includes the so-called recognition or reward patronage which allows the donor to obtain symbolic returns in the form of compensation for goods or services, as long as they do not represent more than 15% of the value of the donation with a maximum limit of €25.000.

PLAN YOUR TAX DEDUCTIONS
  • The tax calendar ends on December 31, therefore, your next personal income tax, IRNR or IS return will take into account what you have done this year. Thus, plan your tax deductions for donations before the end of the year if you want to apply them in your next declaration.
  • For these donations to appear in your draft, the IIS Aragón must communicate them to the Treasury in January of next year, through form 182, indicating the donor's data (name and surname/company name, NIF and address). This way when you consult your draft in the month of April, they will already be reflected.
  • Consult tax conditions of your place of residence, or the tax domicile of your company, different tax deductions may apply.
  • If you are a non-resident natural or legal person in Spain and you obtain income in our country, you also have a tax benefit for the amount of your donations.