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What it is

Proposal to promote philanthropy with awards, recognition and tax breaks

Admitted step 2 of 7 · Unfinished

It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 25 October 2018. Introduced by: Grupo Parlamentario Popular en el Congreso.

Official title: Private member's bill on the promotion of patronage.

Follow this law

Source: Congreso de los Diputados, file 122/000292· updated 11 Nov

Automatic summary, not yet reviewed

  1. The bill would define philanthropy (Mecenazgo Private support, with money or other means, for activities of general interest such as culture, science or sports.) as private contribution to the general interest, preferably cultural, social, sports or scientific activities, and would include volunteering, corporate social responsibility, scholarships or support for grassroots sports as philanthropic activities.
  2. It would create recognition measures: a National Philanthropy Award, an annual Philanthropy Day, a patron recognition card with possible perks such as free museum admission, and a voluntary public registry of patrons.
  3. It would create a Philanthropy Commission made up of public representatives and private experts, which would draft within six months a National Philanthropy Strategy with cultural, scientific, social, environmental and sports pillars, plus a Philanthropy Observatory to analyze and evaluate compliance.
  4. It would raise tax deductions for donations: under personal income tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings., 80% up to €175 of the deduction base and 50% of the rest, or 80% if you donate two years in a row to the same entity; under corporate tax, 60%, or 70% in that repeated-donation case.
  5. State-owned museums could create advisory boards including notable patrons, and cash donations to these museums would be treated as revenue earmarked for their activities, with budget credit generation.
  6. The Government would have three months to issue implementing regulations, and the law would take effect the day after publication in the official gazette, except for measures with budget impact.

Who it affects

  • Individuals and companies that donate or volunteer: They would count as patrons and could receive awards, a recognition card and higher tax deductions.
  • Beneficiary entities such as nonprofits, universities and public administrations: They could receive donations with tax incentives under the amended law.
  • State-owned museums: They would have to promote philanthropy and could create advisory boards with patrons and manage donations.
  • Ministries of culture, sports and science: They would have to create the Philanthropy Commission and develop the National Philanthropy Award.

Words worth knowing

Mecenazgo
Private support, with money or other means, for activities of general interest such as culture, science or sports.
Deducción de la cuota
An amount subtracted from the tax you owe, in this case for making donations.
Proposición de ley
A bill introduced by a parliamentary group; it is not a law until it is passed.
Generación de crédito
A budget mechanism that allows increasing the money available for a specific expense.
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.

  1. Introduced25 October 2018Someone registers the text in the Congreso.
  2. Admitted30 October 2018The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
  3. Amendmentsnot reachedGroups propose changes.
  4. Committeenot reachedA committee goes through the text in detail.
  5. Plenarynot reachedAll 350 deputies vote.
  6. Senatenot reachedThe Senate can pass it, amend it or veto it.
  7. BOEnot reachedIt is published in the Official State Gazette (BOE) and comes into force.
See the 6 official steps on a timeline
Oct 2018Nov 2018Dec 2018Jan 2019Feb 201911. 25 October 2018: Presentación22. 30 October 2018: Boletín Oficial de las Cortes Generales Publicación desde 30/10/2018 hasta 02/11/201833. 30 October 2018: Calificación44. 2 November 2018: Gobierno Contestación desde 02/11/2018 hasta 12/12/201855. 12 December 2018: Pleno Toma en consideración desde 12/12/2018 hasta 05/03/201966. 5 March 2019: Concluido - (Caducado) desde 05/03/2019 hasta 27/03/2019

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 was presented again:

Sources

Where does all this come from?

  • 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.

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