The orchestra

Tax note

Tax advantages of donating

We inform you of the tax incentives provided at regional government level for donations to activities declared as priority in the different historical territories:

Natural person donations:

Natural persons in Guipuzcoa and Alava, provided they do not carry out economic activities under the direct tax regime, may deduct from the whole amount of their income tax return 30% of the amounts allocated to activities declared priority, the base of this deduction not exceeding 30% of the taxable income.
Natural persons in Biscay, whether or not they carry out economic activities, may deduct from the whole amount of their income tax return 45% of the amounts allocated to activities declared priority, the base of this deduction not exceeding 35% of the taxable income.

Donors who are legal entities or natural persons carrying out economic activities:

Legal entities or persons in Guipuzcoa and Alava may consider donations earmarked for activities declared priority as a deductible expense in Company Tax and, in addition, will be entitled to a deduction in the net amount of Company Tax of 18% of said donations (with a deduction limit of 35%).
Natural persons who carry out economic activities under the direct tax regime in Guipuzcoa and Alava may consider donations earmarked for activities declared priority as a deductible expense in their income tax return and, in addition, will be entitled to a deduction on the gross amount of the Personal Income Tax of 18% of said donations (the base of this deduction not exceeding 30% of the income tax base).
Legal entities or persons in Biscay will not be able to consider donations for activities declared as priority as a deductible expense in the Company Tax, but they will be entitled to a deduction in the net amount of Company Tax of 45% of the amount of such donations (with a deduction limit of 35%).

In addition, in Biscay, in the event of providing free services consisting of advertising and publicity expenses that directly serve to promote the priority activities, and upon prior application to the tax authorities, the base for the deduction will be the total amount of the expenditure or investment made when the content of the advertising medium refers essentially to the dissemination of these priority activities. Otherwise, the base for the deduction shall be 25% of the expenditure incurred or the investment made.

Applicable legislation:

Gipuzkoa: AUTONOMOUS GOVERNMENT REGULATION 3/2004 of 7 April, of the tax system for non-profit organisations and tax incentives for patronage in Guipuzcoa - Official Gazette of Guipuzcoa of 19-04-2004.
Araba: AUTONOMOUS GOVERNMENT REGULATION 16/2004, of 12 July, of the tax system for non-profit organisations and tax incentives for patronage in Alava - Official Gazette of the Historical Territory of Alava of 21-07-2004.
Biscay: AUTONOMOUS GOVERNMENT REGULATION 4/2019, of 20 March, of the tax system for non-profit organisations and tax incentives for patronage in Biscay - Official Gazette of Biscay of 04-04-2019.

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