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Tax incentives

Up to 30% in income tax and up to 40% in corporation tax
Law 49/2002 of 23rd of December, on the tax system for not-for- profit institutions and tax incentives for sponsorship, encourages sponsorship, according to its recitals, "in order to incentivize private collaboration which is in the public interest, and recognising the private sector has an ever more important role to play in the protection and promotion of activities which are not-for-profit and are in the public interest".
 
Law 49/2002, has foreseen the events applicable to  gifts and donations, and contributions  made, amongst other activities, to foundations and public universities, and these give entitlement to a deduction. With your donation you will help our university improve and remain excellent, and you may benefit from the following:
 
The total deduction, for donations made by individuals, is 25% of income tax. Regarding donations made by legal entities, corporate taxpayers are entitled to a deduction on the total amount of tax they pay, which is reduced by bonuses, double taxation and incentivizing certain activities entitles them to a  35%  deduction in the base. As regards the latter, the base for deductions will be limited to 10% of the taxable base of the company. In the event the full deduction cannot be applied due to this limit, the pending amount can be paid over the next 10 years.
In order to be entitled to deductions for donations made, the donation must be accredited by means of a certificate issued by the beneficiary.
 
The Eighteenth additional provision of Organic Law 4/2007, which amends Organic Law 6/2001 of Universities, establishes that the deduction percentages and the limit on the deduction base mentioned above will rise by five percentage points for gifts and donations as established in article 17 of Law 49/2002, made to public and private universities and not-for-profit organizations, which article 2 of Law 49/2002 refers to, which have given notification of this option so that  the special tax system can be applied, providing that doctorate studies or third degree cycles of university education is taught  at these universities.
 
These universities must give the donation , gift or right to university and doctorate research programmes, and this must be shown in the certificate issued in the terms set out in article 24 of Law 4972002