How to collaborate
The University of Navarra is a non-profit organization. The income it obtains from tuition fees is used for its own activities professor. Other projects, such as scholarships for students, new facilities, and the researchThe University of Navarra is a not-for-profit organization.
The tax information provided on this website is generic. The University of Navarra always recommends that before making a contribution to any of the programs you consult with a specialized advisor .
DIRECT GRANT
The contribution will be used to finance ongoing University projects. If you already collaborate with the University and would like to increase your donation, you can do so through the following link link. The amount of the one-time donation can be divided during the period of time desired by the donor. In addition to transfer, the donation can be made through 
(Donation to 33428) and through the following form.
RECURRING DONATION
The recurrence of donations multiplies their impact. The donor decides the amount and frequency of his contribution, which is made through direct debit bank.
ENDOWMENT
An endowment is a portfolio of assets that serves to provide stable financing for part of the university's activities. Its mission statement is that the donations received have a lasting impact and allows financial autonomy so that the University can address long-term strategic projects.
COLLABORATING HAS BENEFITS
Tax treatment
Limits of the deductions in quota and in the Personal Income Tax and Non-Resident Income Tax subject to the tax legislation in force in each territory.
In addition to contributing to the institution's development , University donors can benefit from gift tax treatment.
For more information or to resolve any questions, please contact the Service team at development. In the months prior to the income tax campaign, you will receive the certificate of your donation to facilitate the corresponding tax deduction.
Law 49/2002, of December 23, 2002, on the Tax Regime of Non-Profit Organizations and Tax Incentives for Patronage.
Individuals (Personal Income Tax)
- First 250€: deduction of 80% of the tax liability
- Rest: deduction in installment 40% (recurrent donations - 2 years before - for the same amount or higher: 45%).
Legislative Decree 2/2023, of May 24, which approves the revised text of the provisions of the Special Tax Regime for Foundations and other Non-Profit Entities and Tax Incentives for Patronage.
Individuals (Personal Income Tax)
- Donations: 25% tax deduction
rule Foral 4/2019, of March 20, of the Historical Territory of Biscay, on the Tax Regime of Non-Profit Organizations and Tax Incentives for Patronage.
Individuals (Personal Income Tax)
- Donations: 30% tax deduction
rule Foral 3/2004, of April 7, 2004, of the Historical Territory of Guipuzcoa, on the Tax Regime of Non-Profit Organizations and Patronage Tax Incentives.
Individuals (Personal Income Tax)
- Donations: deduction in quota of 20%.
rule Foral 35/2021 of December 23, of the Historical Territory of Alava, on the Tax Regime of Non-Profit Organizations and Patronage Tax Incentives.
Individuals (Personal Income Tax)
- Deduction in quota of 30%.
DONATIONS AND AGREEMENTS OF PARTNERSHIP CORPORATE IN ACTIVITIES OF GENERAL INTEREST
Financial aid that makes possible the development of the activities of the University's mission statement . Donations can be used to finance a specific purpose, at the request of the donor: scholarships, facilities or other University projects.
CHAIRS
The Chairs are units of research, teaching and knowledge dissemination on a subject or area of knowledge specialized.
COLLABORATING HAS BENEFITS
Tax treatment
Limits on tax deductions and tax-deductible expenses for corporate income tax purposes subject to the tax legislation in force in each territory.
DONATIONS
Law 49/2002, of December 23, 2002, on the Tax Regime of Non-Profit Organizations and Tax Incentives for Patronage.
Legal Entities (Corporate Income Tax)
- Deduction in quota of 40%.
- Recurring donations (2 previous years) of the same amount or higher: deduction of 50% of the tax liability.
Legislative Decree 2/2023, of May 24, which approves the revised text of the provisions of the Special Tax Regime for Foundations and other Non-Profit Entities and Tax Incentives for Patronage.
Legal Entities (Corporate Income Tax)
- expense deductible to determine the taxable income for corporate income tax purposes.
rule Foral 4/2019, of March 20, of the Historical Territory of Biscay, on the Tax Regime of Non-Profit Organizations and Tax Incentives for Patronage.
Legal Entities (Corporate Income Tax)
- Deduction in quota of 30%.
rule Foral 3/2004, of April 7, 2004, of the Historical Territory of Guipuzcoa, on the Tax Regime of Non-Profit Organizations and Patronage Tax Incentives.
Legal Entities (Corporate Income Tax)
expense deductible to determine the taxable income for corporate income tax purposes.
rule Foral 35/2021 of December 23, of the Historical Territory of Alava, on the Tax Regime of Non-Profit Organizations and Patronage Tax Incentives.
Legal Entities (Corporate Income Tax)
- Deduction in quota of 30%.
partnership BUSINESS AGREEMENTS
IN ACTIVITIES OF GENERAL INTEREST
Law 49/2002, of December 23, 2002, on the Tax Regime of Non-Profit Organizations and Tax Incentives for Patronage.
- expense deductible to determine the taxable income for corporate income tax purposes.
Legislative Decree 2/2023, of May 24, which approves the revised text of the provisions of the Special Tax Regime for Foundations and other Non-Profit Entities and Tax Incentives for Patronage.
- expense deductible to determine the taxable income for corporate income tax purposes.
rule Foral 4/2019, of March 20, of the Historical Territory of Biscay, on the Tax Regime of Non-Profit Organizations and Tax Incentives for Patronage.
expense deductible to determine the taxable income for corporate income tax purposes.
rule Foral 3/2004, of April 7, 2004, of the Historical Territory of Guipuzcoa, on the Tax Regime of Non-Profit Organizations and Patronage Tax Incentives.
expense deductible to determine the taxable income for corporate income tax purposes.
rule Foral 35/2021, of December 23, of the Historical Territory of Alava, on the Tax Regime of Non-Profit Organizations and Patronage Tax Incentives.
expense deductible to determine the taxable income for corporate income tax purposes.
Patronage
Some of the projects of the University of Navarra (Museo Universidad de Navarra and Museo de Ciencias Universidad de Navarra) are eligible for the Mecenazgo Cultural de Navarra, with this tax treatment:
Individuals: 80% of the first €150 and 40% of the amount exceeding €150.
Legal entities: expense deductible in the Corporate Income Tax (IS). Deduction in the quota of 30% (300€) / 20% (rest)*.
"The generosity of donors allows us to fly high and undertake projects with a vocation of service to society."
JAVIER ORTEGA
Director of the Service of development