Taxpayers of this tax operating through a permanent residency can apply for the deduction established for donors who are legal persons.
In any case the effectiveness of the donation must be supported by the certificate of the Fundació Kontrast.
There are also cooperation agreements for activities of general interest. These are those for which foundations undertake declare in writing to communicate collaborator in its activities. This shall be undertaken in exchange for financial support for the implementation of activities engaged in fulfilling the purposes intended by law.
The tax benefit can be deducted in the gross tax on 15% of the expenditure incurred on advertising and promotion of multi-year projection.
The amount of the deduction may not exceed 90% of the donations made in the consortium. The basis of the deduction will be 100% of the cost if support advertising is only done and publicizing the event and will be only 25% in the opposite case.