The donations of private individuals and companies can be channelled through the Cerralbo Museum Foundation, thus supporting important projects of the Cerralbo Museum such as:
restoration of rooms and works,
issuing of publications and
production of temporary exhibitions.
To collaborate with the Cerralbo Museum through its Foundation is to contribute to the dissemination of the collections and the conservation and improvement of Spain’s Historical Heritage.
Your collaboration with the Cerralbo Museum Foundation permits you to associate your name or that of your company with the prestige of an iconic palace. To this end, the Cerralbo Museum promises to disseminate your participation in its website, as well as in related activities and publications.
You will also receive important tax benefits*:
Private individuals: Deduction of 27.5% of the amount of the donation in the Income Tax contribution
Companies: Deduction of 35% of the amount of the donation in the Corporation Tax contribution
*Law 49/2002, of 23 December, on the tax regime for non-profit organisations and the tax incentives for patronage. Tax reform from 1 January 2015: For private individuals the percentage deduction applicable on their Income Tax will increase from 25% to 27.5% in 2015, and to 30% in 2016 and following years.
Also, the first 150 euros (for the total of donations the contributor has made to all the organisations) shall have a reduction of 50% in 2015, and of 75% in 2016 and following years.
The reform introduces the concept of “loyalty”, which means that if the donations made by a single company during the last 3 years (two more than the current year) are for amounts equal to or greater than the last one, they will have an additional reduction in the tranche of more than 150 euros. 32.5% would be deducted in 2015 and 35% in 2016 and following years.
The limit of deductions for private individuals in Income Tax remains 10% of the payable base.
And for legal entities the reductions are maintained at 35%, except where the concept of "loyalty” can be applied, in which case, if donations are made to the same organisation of equal or increasing amounts during at least 3 years, 37.5% would be deducted in 2015 and 40% in 2016 in following years.
The limit of deductions for legal entities in Corporation Tax is 10% of the taxable base.
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