Do you want to be a patron of Intramurs?
El sello Cultura y Mecenazgo es una representación gráfica directa y funcional, que permite identificar de forma inmediata aquellos proyectos que contribuyen al fomento del mecenazgo cultural entre la sociedad española.
With the declaration of Intramurs Association as an entity of public utility, the tax treatment of our project is declared equal to that of foundations because it pursues the same objectives and is under the same government control.
This is translated into a series of advantages and incentives for people and companies who choose to give contributions in the form of money, rights or goods of any type.
Next we will sum up the different possible situations:
In a private capacity, this is the case of a natural person, you can make economic contributions that can be later deducted from your IRPF (Personal Income Tax) return. In this case, Intramurs will produce a certificate of contributions for you and will present your contribution in telematic form if it is within your interest to have this deduction. For that, you have to confirm the anonymous character of your donation or not; in any case, it is a strong support for the project.
- Micro-sponsorship: the first 150 euros donated have an 80% deduction in the full income tax rate.
- The amount donated that exceeds 150 euros has a 35% deduction in the quota.
- Loyalty: donations are eligible for a 40% deduction (instead of the general 35%) provided that donations of the same or greater amount have been made to the same entity in the two immediately preceding tax periods.
- The deduction has a limit of 10% of the taxable base for personal income tax.
What do they mean in practical terms?
If an individual donates 150 euros to a non-profit organization that is among the possible recipients of sponsorship:
– The taxpayer deducts 120 euros (80% of the fee) in his personal income tax.
– In other words, the cost of a 150-euro donation is actually 30 euros. Therefore, the chosen entity receives 150 euros, of which 30 come from the donor and 120 are an indirect subsidy from the Treasury.
If you donate 500 euros:
– From the first 150 euros, 80% is deducted, so the contributor recovers 120 euros.
– Of the remaining 350 euros, 35% is deducted, so the taxpayer recovers 122.5 euros.
– Therefore, in total the taxpayer recovers
If you donate 500 Euros and it is a loyal donation:
– From the first 150 Euros, 80% is deducted, so the contributor recovers 120 Euros.
– From the remaining 350 Euros, 40% is deducted, so the contributor recovers 140 Euros.
– Therefore, the contributor recovers a total of 260 Euros.
If you donate 500 Euros to a priority sponsorship activity and there is loyalty in the donation:
– From the first 150 Euros, 85% is deducted (the usual percentage increases by 5%), so the contributor recovers 127.5 Euros.
– Of the remaining 350 Euros, 45% is deducted (the usual 35% is increased by 5% because of loyalty in the donation and another 5% because it is a priority sponsorship activity), so the contributor recovers 157.5 Euros.
– Therefore, the contributor recovers a total of 285 Euros.
As a legal entity, the amount donated has a 35% reduction in the corporate tax and if you maintain or increase the donation during more than two years, the percentage can grow up to a 40%. Always with the limit of the 10% of the taxable base during that tax period. Having, however, the possibility of applying the surplus in the tax periods immediate and consecutive to the next 10 years.
If you are a natural person as a professional or entrepreneur, as well as a legal entity better known as a trading company, you can also sign a convention of company collaboration in activities of general interest in our project.
In this case, from Intramurs, we will do public broadcast of your support to the project (your name and logo will appear in this publications and website) besides meeting the goal of the convention and you being able to deduct all quantities contributed, due to their character as deductible expenditure for developed economic activity.
Besides, you can also make a donation of goods or professional services and even contributions in kind.
In these cases, it all has to be very well specified in the contract; clearly stating the economic amount of the donation and the concrete object to which the money and/or professional services will be destined.
If you have any doubt, in this page of the Ministry of Culture https://culturaymecenazgo.mecd.gob.es/inicio.html all possibilities are explained in greater detail. And if you want to become one of our first patrons, you can contact us through this address: email@example.com