Your collaboration makes great projects like that of the LASABATERIA Foundation possible, and your contribution can also be deducted on your income tax return.
Below, we inform you about the deductions applicable to donations made from 2024 onwards in favor of the LASABATERIA Foundation, as a non-profit entity under the special tax regime of Law 49/2002, dated December 23.

If you are an individual, you can recover up to 80% of the donated amount

• For the first €250 you donate, you can deduct 80%.
• For any amount beyond that, you can deduct 40%.
• If, in the current year and the previous two years, you have donated an amount equal to or greater than the current year, the deduction percentage will be 45%.

* With a deduction limit of 10% of the taxable base for income tax (IRPF).

If you are a legal entity, you can deduct up to 50% of the donated amount

• If you are a company, you can deduct 40% of the amount donated from corporate tax.
• This amount can be increased up to 50% if you collaborate with the Foundation for three consecutive years with an equivalent or greater amount.

*With a deduction limit of 15% of the taxable base for corporate tax.