What it is
Proposal to increase tax incentives for charitable giving in Spain
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 13 May 2014. Introduced by: Grupo Parlamentario Catalán (Convergència i Unió).
Official title: Private member's bill to amend Law 49/2002, of 23 December, on the tax regime of non-profit entities and tax incentives for patronage.
Source: Congreso de los Diputados, file 122/000160· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would raise tax deductions for donations: up to 65% for individuals and 55% for corporations. The deduction limit would go from 10% to 20% of the taxpayer's taxable base, and donating to the same entity for more than three years in a row would add 2 percentage points.
- Deduction percentages would increase under personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. and corporate tax. Research contracts with universities and public research centers would raise deductions and their limits by 5 points.
- The definition of donation would expand to include donated services, restoration of cultural heritage properties, land in protected natural areas, and cultural goods. Crowdfunding platforms would have to ensure that donations made through them get the same tax benefits as direct donations.
- A special deduction for small donations would be created: 100% of the first 150 euros donated to a nonprofit entity.
- The bill would expand the list of nonprofit entities (including public consortia with general-interest purposes) and the list of tax-exempt activities. It would also allow endowment funds that the entity can only use the financial returns from.
- Three years after the law takes effect, the Government would have to submit a report to the Congress of Deputies evaluating the impact of the measures and whether to keep or change them.
Who it affects
- Nonprofit entities: They would receive more private funding thanks to greater tax incentives for their donors.
- Individual donors: They could deduct up to 65% of their donation, and 100% of the first 150 euros.
- Corporate donors: They could deduct up to 55% of their donation.
- Crowdfunding platforms: They would have to identify donors and donations so these get the same tax benefits.
- Universities and research centers: Research contracts with them would qualify for larger deductions.
Words worth knowing
- Mecenazgo (charitable patronage)
- Private financial support for general-interest activities (culture, research, social action...), in exchange for tax benefits.
- Deducción fiscal (tax deduction)
- An amount subtracted from the tax you owe because you did something the law rewards, such as donating.
- Base liquidable (taxable base)
- The portion of income on which tax is calculated, after applying reductions.
- Crowdfunding o micromecenazgo (crowdfunding)
- Collective funding: many people give small amounts, usually through internet platforms.
- Fondo patrimonial indisponible (locked endowment fund)
- Money donated to an entity that cannot be spent directly; the entity can only use the interest or returns it generates.
- income tax
- The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings.
It summarizes the text as it was introduced. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries
Where it stands
How far did it get?
It took 2 of 7 steps. It reached Admitted, and today it is unfinished.
- Introduced13 May 2014Someone registers the text in the Congreso.
- Admitted20 May 2014The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendmentsnot reachedGroups propose changes.
- Committeenot reachedA committee goes through the text in detail.
- Plenarynot reachedAll 350 deputies vote.
- Senatenot reachedThe Senate can pass it, amend it or veto it.
- BOEnot reachedIt is published in the Official State Gazette (BOE) and comes into force.
See the 6 official steps on a timeline
Was there a plenary vote?
We have no plenary vote linked to this law in the Congreso’s data.
What happens next
What happens now?
The legislature ended before it finished. To go on, someone would have to introduce it again in the new Cortes.
It has not been presented again yet.
Presented before in:
- VII Legislature, Congreso de los Diputados· Unfinished· nearly the same title Private member's bill amending Act 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.
- VIII Legislature, Congreso de los Diputados· Withdrawn· nearly the same title Private member's bill amending Act 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage.
- IX Legislature, Congreso de los Diputados· Unfinished Private member's bill to amend Law 49/2002, of 23 December, on the tax regime of non-profit entities and tax incentives for patronage.
Sources
Where does all this come from?
- Congreso de los Diputados, file 122/000160
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
- Each deputy’s province is the one of their seat on the day of the vote.
- We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.