Deduction
Deduction and deduction of donations to UNICEF
If you have decided to become a member or make a one-off donation to UNICEF, we inform you that you can deduct these donations from your income tax return. Know the deductions applicable to donations made in favour of UNICEF Spain, as an entity covered by the special tax regime of Law 49/2002, of 23 December:
| Individuals (IRPF) | Deduction Percentage |
|---|---|
| First 250€ | 80% |
| Remainder | 40% |
| Multi-year donations (to the same entity for at least 3 years) > €250 * | 45% |
| Taxable base deduction limit | 10% |
* For an amount equal to or greater, in each of them, than that of the previous year.
| Legal Entities (IS) | Deduction Percentage |
|---|---|
| General Donations | 40% |
| Multi-year donations (to the same entity for at least 3 years)* | 50% |
| Taxable base deduction limit | 10% |
* For an amount equal to or greater, in each of them, than that of the previous year.
- If you are an individual, you can deduct 80% of the amount of your contributions and/or full donations for contributions of up to €250 per year in your personal income tax for this year. From that amount, the deduction will be 40% or 45% if you have been collaborating with us for at least 3 years in a row, with a limit of 10% of the taxable base.
- If you are a legal entity, you can deduct 40%, of your contributions and/or full donations from your corporate income tax. If you have been collaborating with us for at least 3 years in a row, the deduction will be 50%, with a limit of 10% of the taxable base.
- If you are a non-resident individual or legal entity in Spain and you obtain income in our country, you also have a tax benefit for the amount of your donations. You can check it out on https://sede.agenciatributaria.gob.es/
- If you reside in an autonomous community subject to a particular foral regime or that has established additional deductions for donations to NGOs, the applicable deductions may be different.
Remember that in order for us to inform the Tax Agency of the amount of your fees and donations, it is essential that you have provided us with your DNI or NIF and address.
Please, if you haven't already done so, call us at 900 907 500 or write to us at [email protected] or provide us with this data through your collaborator area on our website: www.unicef.es/acceso
If you want more information about these tax benefits, please consult the Tax Agency's website: https://sede.agenciatributaria.gob.es/