Working with Fundación del Valle not only helps to promote social change and provide a real impact with the projects we undertake, but you will also get a number of benefits such as 25% rebate on the tax base of income tax (35% in the case of companies).
Law 49/2002 of 23 December on Taxation Regulations for Non-Profit entities and fiscal incentives.
Article 19. Deduction of quota of Individual Income Tax.
1. Income tax payers have the right to deduct from the quota, 25% of the base of the deduction determined in accordance with Article 18. 2. The basis of this deduction is calculated for the purposes of the limit laid down in Article 56, paragraph 1, of Law 40/1998, of December 9, Income Tax of natural persons and other tax rules.
Article 20. Deduction of quota of the Corporation Tax.
1. Taxpayers subject to Corporation Tax shall be entitled to deduct from the quota, subtracting deductions and credits provided for in chapters II, III and IV of Title VI of Law 43/1995 of 27 December, Corporation Tax, 35% of the base of the deduction determined in accordance with Article 18.
