Law 49/2002 of 23 December on the Tax Regime of not-for-profit fiscal entities and fiscal incentives to patronage sets out that fiscal benefits are applicable to contributions, donations and provisions that are made, among others, in favour of public universities, and give the right to a deduction.
For donations for legal persons, passive subjects of corporation tax have the right to deduct from their full quota 35% of the base of the deduction, reduced in allowances, double taxation deductions and deductions to encourage certain activities. In order for donations or contributions to give the right to the corresponding deductions, they must be made to entities that are treated as patronage beneficiaries under the law and must be irrevocable, pure and simple. To have the right to these deductions, the effectiveness of the donation has to be proved through a certification issued by the beneficiary entity.
Publication of Law 27/2014 of 27 November on Corporation Tax introduced the possibility of increasing this percentage to 40% (with effect from 1 January 2015), only when donations have been made to the same entity in the last two tax periods for an amount equal to or greater than each of them with regard to the previous year (temporarily, 37.5% in 2015).
The 18th Additional Provision of Organic Law 04/2007 on universities also allows an additional 5% increase in the percentage of deduction to be made. These donations must be for university research and doctoral degree programmes.
If we are talking about physical persons, they can deduct from the full IRPF quota 75% of the donation if it is less than or equal to €150, and 30% if it is more than €150 (if there are donations to the same entity in two previous years for the same amount or above each year, from €150, a deduction of 35% can be made).