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, some 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 persons, 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%.