Natural persons:
The first 250€ donated give you rights to an 80% deduction.
From 250€ and above, you have rights to a deduction of at least 40%. Recurring donators* have the right to a 45% deduction.
Legal Entities:
Companies have a right to deduct 45% of their donations. Recurring donators* can deduct a 50%.
Resident donators in the Basque Country and Navarra can apply the donations set by the Provincial Law.
(*) Recurring donators are those that in the 2 immediate previous years have donated in favor of the same entity the same amount or even more than in the previous year.