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ARE YOU A PRIVATE INDIVIDUAL?

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Tax breaks for individuals (personal income tax)

enquiry what tax benefits you have when you donate to the University of Navarra. Every year, in the months prior to the tax return tax campaign, we will send you a certificate with your donation so that you can declare it accordingly.

If you wish, the development Office can offer you specialised advice on how to make your donation. Please contact contact with our managers at development. 

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What is my tax allowance?

The deduction will be 80% for the first 150 euros donated and 35% for the rest. The 35% percentage will be increased to 40% in those cases in which an equal or higher amount has been donated in the two previous tax years.

The maximum amount to be deducted together with the deduction for actions for the protection and dissemination of Spanish Historical Heritage and of cities, sites and assets declared World Heritage Sites may not exceed 10% of the tax base.

The deduction will be 25% of the donations made.

For projects that comply with the requirements established by the Foral Law 8/2014, of 16 May, on Cultural Patronage and its tax incentives in the Foral Community of Navarre, the deduction will be 80% for the first 150 euros and 40% for what exceeds 150 euros. At the moment the Museum of Contemporary Art enjoys this special tax benefit and the ICS and the Science Museum have been processed.

This deduction has a joint limit with the deduction for trade union dues, with the deduction for dues and contributions to political parties and with the deduction for investments in renewable energy installations, in electric or plug-in hybrid vehicles and in recharging systems of 25% of the tax base.

You will be able to deduct 30% of your donation.

The basis for the deduction may not exceed 35% of the taxable base for this tax.

You will be able to deduct 20% of your donation.

The basis for the deduction may not exceed 30% of the taxable base for this tax.

You will be able to deduct 20% of your donation.

The basis for the deduction may not exceed 30% of the taxable base for this tax.

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ARE YOU A BUSINESS?

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Tax relief for companies (Corporate Tax)

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What is the tax allowance for my business?

Deduction of 35% of the deduction base. In addition, if the donation is recurrent and exceeds 3 years, it will increase from 35% to 40%.

The limit of the deduction base must be less than 10% of the taxpayer's taxable income.

Excess: 10 years

Deduction as expense in the tax base with the limit of 10% of the tax base or 1x1000 of the income.

They will be able to deduct 30% of their donation from their net tax liability.

The deduction may not exceed 35% of the net tax liability.

The amount of the donations must be equal to expense deductible in taxable income.

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