Tax benefits of donating
El Camí meets the requirements of Law 49/2002 so that donations may be tax-deductible for Spanish tax residents, both for Personal Income Tax (IRPF) and Corporate Income Tax (Impuesto sobre Sociedades), subject to the applicable legal limits and requirements.
SUPPORT EL CAMI
Companies resident in Spain
A tax deduction reduces the amount of tax you pay, within the limits established by law.
45%
on the first €250 donated
50%
on the amount above €250
40%
above €250 for qualifying recurring donations
The deduction base may not exceed 15% of the taxable base for the fiscal year. Amounts not deducted because of this limit may generally be applied in the tax periods ending in the following 10 years.
Corporate giving allows your company to support community-led social and environmental progress while benefiting from the tax treatment available under Spanish law.
What is the benefit of the deduction?
Individuals resident in Spain
80%
of the donation amount
40%
for qualifying recurring donations
Companies established in Spain may also obtain Corporate Income Tax deductions when donating to eligible non-profit organizations such as El Camí.
Regulation: Article 20 of Law 49/2002.
The deduction base for individuals is generally subject to the limit established in the Personal Income Tax rules, commonly 10% of the taxable base.
For individuals who are tax resident in Spain, donations to El Camí may qualify for deductions.
Regulation: Article 19 of Law 49/2002.
Donation certificate
To apply the deduction, you will need an official donation certificate issued by El Cami.
What the certificate includes
Donor tax ID and identifying details
El Cami's tax ID and identifying details
Donation amount and date
Confirmation that El Cami is eligible under Law 49/2002
Each year in early February, El Cami emails your certificate for the previous year's donations and reports the relevant information to the Spanish Tax Agency, so your donations should appear in your draft income tax return. Need it urgently or need to update your details? Contact our team.
What El Cami needs from you
Full name or company name
Tax ID / VAT / NIE / CIF, as applicable
Postal address
Email address
Donation amount and date
International donors
El Cami welcomes support from anywhere in the world. If you live outside Spain, the tax treatment of your donation depends on the laws of your country of tax residence. In some places, cross-border giving may qualify for tax relief through local regulations, donor-advised funds, or partner foundations.
This is our understanding of the regulations as of the date the page was last updated. Please consult a tax advisor to confirm how they apply to your specific case, the details of interpretation, and whether there have been any legislative changes.
Official references
Article 19, Law 49/2002 — deduction for individuals (Personal Income Tax)
Article 20, Law 49/2002 — deduction for companies (Corporate Income Tax)
Article 24, Law 49/2002 — justification of deductible donations and certificates
Spanish Tax Agency guidance on donations under Law 49/2002a
Stay connected to the work that matters.
Sign up to receive updates on our programs, partners, and progress.
Follow us!
