Just Energy

If you have decided to make a donation to ABD we inform you that you have the right to deduct your donations from the income tax return.

How much do these donations deduct?

*For the same or greater amount, in each of them, to the one of the previous year.

*For an amount equal to or greater, in each of them, to that of the previous year.

• If you are a natural person, you will be able to deduct 80% for the first 250 euros donated. Beyond that amount, donations are deductible at 40%. And at 45% provided that in the two previous years a donation was made to the same entity for at least the same amount. The deduction has a limit of 10% of the taxable base of the tax.
• If you are a legal entity, in the corporate tax you can deduct 40% (with a limit of 15% of the taxable base). This deduction increases to 50% for donations made to the same entity for the same or higher amount for at least three years. Amounts not deducted can be applied in tax periods that end in the immediate and subsequent 10 years.
• If you are a non-resident natural or legal person in Spain and you receive income in our country, you also have a tax benefit for the amount of your donations. You can consult it at https://www.agenciatributaria.es/
• If you live in an autonomous community that is subject to a particular leasehold scheme or has established additional deductions for donations to NGOs, the applicable deductions may be different.

If you would like to find out more about these tax benefits, please consult the Tax Agency website: Agencia Tributaria.

Where can I get the donation tax certificate?

At the beginning of the year, at the beginning of the rent campaign, we will send you the data regarding your collaboration from the previous year so that you can use it for tax purposes.

Remember that in order to inform the Tax Agency of the amount of your donations, it is essential that you provide us with your NIF / CIF, email address and province of your tax address.

How can I reflect the income tax deduction of my contributions?

In your draft income statement for individuals where your deductions for donations to foundations or NGOs will be reflected.

This box should show the amount to be deducted from the sum of all donations to foundations and NGOs during the previous year.

Need more information?

If you need more information or you have any questions regarding your donation you can contact us by sending an email to aportaciones@abd-ong.org. We will be glad to help you!