Do you want to be a patron for Intramurs?
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.
Depending on the quantity contributed, the deduction on the IRPF differs. If you choose the first scale, the quantity deducted will be the 75% of the first 150 euros, being, therefore, the real cost just 37’5 euros.
If the donation is bigger than 150 euros, imagine that you donate 500 euros, you will be able to deduct the 75% of the first 150 euros and the 30% of the rest; therefore, the deduction of your taxes will be of 217,5 euros.
If, on top of that, you maintain fidelity for at least two years, the percentage of deduction in the third year will be increased by a 5%, even though a limit of a 10% of the base open to deduction cannot be surpassed.
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