Personal donations are deductible, within the limits established by Spanish Act 49/2002. Royal Decree-Law 17/2020, of 5 May, published in Spain’s Official State Gazette on 6 May 2020, includes an amendment to Article 19 of Act 49/2002, which allows an 80% deduction from Personal Income Tax to apply to the first EUR 150 donated by individuals.

A deduction of 35% or 40% will apply to any donations made above that amount, in the case of regular donations made during at least three years to the same entity, for the same or a greater amount. The new deduction percentages apply on 1 January 2020 as established in Royal Decree-Law 17/2020.

Important: Remember that for donations of EUR 100 (ONE HUNDRED EUROS) or more, it is essential that you provide us with your personal data (first name(s), last name(s), and ID number (NIF)), in compliance with Royal Decree 304/2014 of 5 May, approving the Regulation of Act 10/2010, of 28 April.

Remember that because the Norte Joven Cultural Association is an entity declared of Public Utility, your contributions are tax deductible according to the percentage established by law.