In accordance with the Law 49/2002 of 23 December on the Tax Regime for Non-Profit Organisations and on Fiscal Incentives for Patronage, individual taxpayers will have the right to deduct 75% of the first 150 euros from their taxes. For amounts greater than 150 euros, donations will be deductible at 30% or at 35% if, in the two tax periods immediately prior to the current one, taxpayers have made donations that are tax deductible to the same organisation in amounts that in each period are equal to or greater than the amount in the previous year. The transitional percentage deduction for the 2015 tax period for deductible amounts of up to 150 euros shall be 50%, and for the rest of the deductible amounts it shall be 27.5% and 32.5%, respectively. The base for this deductible, along with those set forth in sections 3 and 5 of Article 68 of the Law 35/2006 of 28 November on Personal Income Tax. Individuals have a limit of 10% of the net tax base.
Collaborate with Us
Each donor’s name will be written on a plaque which will be on the school that we build.
Donate through a bank transfer. If you want to make a bank transfer, you can do so at: STARLITE FOUNDATION BANKINTER ES10 0128 0076 1301 0004 1416
On the other hand, those who are subject to pay corporation tax shall have the right to deduct 35% of their taxes from the deductible base. For the tax periods beginning after 1 January 2015, if in the two preceding tax periods donations that are tax deductible were made to one organisation for an amount in each period that is the equal to or greater than the one made in the previous tax period, the percentage deduction that is applicable to the deductible base for that same organisation shall be 40%. The deductible base shall not exceed 10% of the taxable income for the tax period.
To request a tax deduction invoice, you may send your information to: