Fundació Kontrast
C. Sant Agustí, 3-5. Bajos
08012 Barcelona
Tel. (+34) 93 476 20 34
Fax. 93 476 20 31
e-mail: fkontrast@fkontrast.org
http://www.fkontrast.org

Tax incentives

How to participate | Tax incentives

Tax relief is applicable to contributions of natural and legal persons:

Contributions made by natural persons

  • Deduction: income Tax payers have the right to deduct from their tax liability 25% base deduction.
  • Limit the deduction: the basis of deductions shall not exceed 10% of the taxable income of the taxpayer. If exceeded, deduction shall not be allowed.
  • Non-resident taxpayers operating in the Spanish territory without a permanent residency can apply for the deduction provided for donations made by individuals, in the statements submitted by taxable facts occurred in one year from the date of the donation. The basis of the deduction shall not exceed 10% of the taxable income of all the statements made in this term.

Contributions made by legal persons

  • Deduction: taxpayers shall be entitled to deduct from the gross, minoritised in deductions and allowances provided by law, 35% of the basis of the deduction.

    The corresponding amounts not deducted for the taxing period can be applied to the settlement of the tax periods ending in the succeeding 10 years.

  • Limit to the deduction: the basis of deduction shall not exceed 10% of the taxable income of the tax period.

    The amounts exceeding this limit will be applicable in the tax periods ending in the following 10 years and beyond.

  • 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.