The UdG offers four ways to contribute to achieving projects, each of them with different tax implications.These four categories are: 

• Sponsorship 
  Financial support that aims to fully or partially fund a University activity, product or service.The sponsoring organisation expects to obtain notoriety and advertising benefits as a result of linking the company's image to the University's image, or as a result of communication with specific public objectives within the university field.Given that money is involved, the sponsorship agreement is considered to be a service contract between the sponsored party and the sponsor, through the use of a brand.The aim of the contract is commercial publicity with the commitment that the sponsor receive a non-financial return, generally in the field of image and communication, associated with the sponsored activity or entity.It is essential that the sponsored activity not be related with the company's area of activity so that it cannot be considered a sales promotion.
• Sponsorship 

  Sponsorship is selfless help or protection that a patron provides for a scientific, artistic or cultural activity.The altruistic aspect is what sets it apart from the sponsor.

  The contribution can be monetary or in kind, to fund a research activity or an initiative by the university, whether for the UdG community, such as grants and support for students, or for solidarity or singular projects.
  Access website

   

• Business collaboration 
  Similar to sponsorship, but it differs in that the collaboration consists of contributing to performing an activity through the provision of products, materials or equipment, providing a service freely or facilitating the use of equipment, and not through a financial contribution.Another big difference is that the donor cannot publicise that they are a collaborator, but the University is the one that undertakes to share the collaborator's participation in the activity in writing by any means.Dissemination of information about the collaboration does not therefore constitute strictly a service provision.Its intention is more related to social responsibility.
• Donation 
  This method shares the basic features of patronage regarding the absence of fees as well as the philanthropic intention of the event, but the provision is made in the form of property or estate assets.

The university has a catalogue of activities, projects and measures that may be funded through sponsorship, collaboration or patronage.As an indication, they can be classified into the following types:

• Institutional or strategic projects: contributions for infrastructure, for scientific and technical equipment, renovation of iconic spaces, etc.
• Projects in the field of teaching, research, promotion of innovation and entrepreneurship: company chairs, technological innovation programmes, distinctions in publishing scientific or entrepreneurial activity, etc.
• Training and education projects: study scholarships, mobility grants, prizes for dissertations, conferences and congresses, graduation events, etc.
• Social action projects: cooperation for development, voluntary workers, equality of opportunities, etc.

Sponsorship is formalised through a contract with no commercial character, which must be related to the company business and the purpose of which is to obtain income.The expense made is deductible from the Corporation Tax taxable income.It is an activity subject to VAT, fully deductible except in special cases.

Regarding a business collaboration in activities of general interest, formalisation is through an agreement.The not-for-profit commitment to the entity disseminating the collaborator's participation does not constitute a rendering of services subject to VAT (Resolution of the Treasury and Financial Policy Department of 9 March 1999).Any amounts paid or expenses incurred are considered deductible expenses in determining corporation tax taxable income for the collaborating entity, and no deduction is applied to the amount.

Patronage can be formalised through an agreement, where appropriate, but is not strictly necessary.