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.

  Natural persons may deduct from the full amount of personal income tax, 80% of the value of the donation of up to €250, and for larger donations above €250, 40%.

  For recurring donations, from the 3rd year onwards, the reduction rises from 40% to 45% (RD 06/2023 of 20 December).

  Natural persons, taxpayers in Catalonia, who make donations to Catalan universities, university institutes and research centres integrated or affiliated with Catalan universities, to promote scientific research and technological innovation, have the right to a 30% reduction in the amounts donated, with the maximum limit of 10% of the total regional quota.The sum of this deduction, together with the deduction for donations in favour of non-profit organisations established by state regulations, cannot exceed the percentage of 100% reduction in the amount donated.

  (art. 612.7 of Legislative Decree 1/2014, of 12 March, recast text of the Tax Code of Catalonia)
  For legal entities, the deduction in the full fee will be 40% of the amount of the donation in the Corporation Tax.For recurring donations, from the 3rd year onwards, this reduction increases to 50%.

• 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.

1-Salary grants.Grant for bachelor’s degree students:

The University of Girona, in accordance with Article 142 of its Articles of Association, aims to avoid student exclusion for economic reasons as far as possible.This is why it establishes the ‘Salary Grant’ programme, which is particularly aimed at people who have serious financial difficulties starting or continuing their bachelor’s degree studies.

Living and studying is often difficult for many people, who are forced to give up their studies to work.Economic difficulties should not be a barrier to studies in a society that provides for many shortcomings but does not adequately address the needs of young people.Although there are some salary grants, the UdG is unable to meet the existing demand and there is a long list of people unattended to.This sponsorship project aims to expand the current funds so that the number of salary grants reaches a larger group.

A ‘salary grant’ for bachelor’s degree students is currently €6,000 per year, with the UdG providing 30 from a fund of €180,000. The goal is to increase to 10 one-year salary grants, i.e. €60,000.Web: https://www.udg.edu/ca/estudia/beques-i-ajuts/altres-ajuts

2-Promote talent:

Help people (UdG students and Alumni) who want to continue their eduction by taking a master’s degree, either at the UdG or at another university.

This project provides for subsidising the interest on the loan to carry out master’s degree studies that the student can request from a bank.The deduction will last as long as the student is enrolled at the university chosen, even if the loan is for longer.The goal is to achieve €10,000.

3-Invest in UdG research groups:

The UdG has more than 11 research institutes of its own, in all disciplines, with groups that contemplate specific areas, some of them within the TECNIO network.It also has three CERCA affiliated research centres.They all run programmes that need financial support.

Project by the ViCOROB research group | Computer Vision and Robotics Research Group:

Explainable artificial intelligence for the early detection of melanoma (DermIA):

Melanoma is a type of potentially fatal skin cancer that, when detected in the initial stages, presents high survival rates.However, accurately identifying malignant wounds continues to be a complex challenge, even for experienced dermatologists, due to the subtlety of the distinctive signs that distinguish benign malignant wounds from malignant injuries.

Dermatoscopy has revolutionised clinical diagnosis by allowing detailed observation of morphological characteristics that are not visible at first sight.This technique uses a specialised optical device called dermatoscope to reveal specific patterns of pigmentation, vascular structures and other key diagnostic markers.As a result, dermatoscopy has significantly improved diagnostic accuracy and reduced the need for unnecessary biopsies.

DermIA’s main innovation lies in the implementation of explicable artificial intelligence (XAI).

This transparent approach not only facilitates the clinical interpretation and validation of the decisions made by the AI algorithm, but also increases the trust of healthcare professionals in automated recommendations, thus improving quality in medical decision-making and, ultimately, patient care.At the same time, the system developed will serve as a training tool for family doctors, helping them to recognise and identify the key dermatoscopic characteristics of the

images, thus helping to improve their diagnostic capacity in daily clinical practice.

The aim is to reach €15,000 for carrying out the clinical study.

Website: https://vicorob.udg.edu /

Formal obligations:

Natural and legal persons wishing to deduct their donation in the IRPF and IS settlement must provide their tax details to the UdG so that they can provide them with the donation certificate.

The UdG shall inform the Tax Agency (AEAT) and, where applicable, the Catalan tax agency, of the amount of the donations received.

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.

Natural persons may deduct from the full amount of personal income tax, 80% of the value of the donation of up to €250, and for larger donations above €250, 40%.

For recurring donations, from the 3rd year onwards, the reduction rises from 40% to 45% (RD 06/2023 of 20 December).

Natural persons, taxpayers in Catalonia, who make donations to Catalan universities, university institutes and research centres integrated or affiliated with Catalan universities, to promote scientific research and technological innovation, have the right to a 30% reduction in the amounts donated, with the maximum limit of 10% of the total regional quota.The sum of this deduction, together with the deduction for donations in favour of non-profit organisations established by state regulations, cannot exceed the percentage of 100% reduction in the amount donated.

(Art. 612.7 of Legislative Decree 1/2014, of 12 March, of the recast Tax Code of Catalonia)

For legal entities, the deduction in the full fee will be 40% of the amount of the donation in the Corporation Tax.For recurring donations, from the 3rd year onwards, this reduction increases to 50%.

If you are interested in sponsorship, collaboration or the provision of funding, please contact the University Business Office for further information.