Donations made may be deducted within the limits established by Law 49/2002. Royal Decree-Law 17/2020, of May 5, published in the BOE of May 6, 2020, includes a modification of article 19 of Law 49/2002, which allows the deduction in the INCOME declaration of 35% in corporation tax and 40% if they are regular donations made for at least three years to the same entity for an amount equal to or greater. The new deduction percentages apply from January 1, 2020 as established by Royal Decree-Law 17/2020.

Important: Remember that for donations equal to or greater than €100 (ONE HUNDRED EUROS) it is essential that you provide us with the fiscal data of the company (company name, fiscal address and CIF number) of identity, in compliance with Royal Decree 304/2014, of May 5, which approves the Regulation of Law 10/2010, of April 28).

Remember that since the Norte Joven Association is an entity declared to be of Public Utility, contributions are deductible from corporate tax in the percentages established by law.