Bill to promote patronage, crowdfunding and volunteering

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1. The bill proposes a law to recognize and promote patronage, understood as any private contribution to activities of general interest, especially culture, non-professional sports and scientific research. It expands the ways to collaborate: donations, interest-free loans, lending of assets, services or rights to works and patents.
2. It creates the Patronage Council (Consejo del Mecenazgo), an advisory body attached to the Ministry of Culture and Sport that would draft the State Patronage Strategy, authorize special contributions and arbitrate disputes. Its positions would be unpaid and honorary.
3. It proposes equal tax deductions for individuals and companies: 50% of the contribution, rising to 55% for social causes such as childhood, disability or victims of gender violencegender violence Violence a woman suffers from a current or former partner because she is a woman.. It removes the 10% taxable base limit in personal income taxincome tax The personal income tax (IRPF in Spain): what people pay on what they earn from work, business or savings. and allows a full deduction of the first 150 euros.
4. It regulates special forms of patronage: micro-patronage (contributions up to 150 euros a year, fully deductible), non-profit crowdfunding, and volunteering, with the figure of the volunteer patron, who could deduct justified expenses.
5. It establishes non-tax benefits, such as public recognition of patron status, naming spaces or scholarships after the patron, priority access to events and facilities, or a patron card, unless the patron expressly declines.
6. It gives state museums, archives and libraries more autonomy to accept donations, inheritances and bequests, and creates a public online registry of beneficiary entities. The Council must be set up within six months and the Government would approve the implementing regulations within one year.

Who it affects

• People who donate or collaborate with cultural, scientific, sports or social causes: They could deduct 50% of their contribution from personal income tax, with a full deduction of the first 150 euros, and receive public recognition.
• Corporate patrons: They could deduct 50% of the contribution from corporate income tax, capped at 20% of the taxable base.
• Beneficiary entities, such as nonprofits, public universities, state museums or public hospitals: They could receive more forms of private support and would need to register in the public patronage registry.
• Volunteers: They would receive non-tax benefits and could deduct the justified expenses of their activity.
• State-owned museums, archives and libraries: They would gain autonomy to accept donations and manage the assets received.

Words worth knowing

Mecenazgo (patronage)

A private contribution, in money, assets or work, to support activities of general interest such as culture or science.

Micromecenazgo (micro-patronage)

Small money contributions, in this bill up to 150 euros a year, to fund projects.

Herencia yacente (unclaimed inheritance)

An inheritance that has not yet been accepted by the heirs.

Base imponible (taxable base)

The amount of money on which a tax is calculated, that is, the income or gains subject to the tax.

Cuota íntegra (gross tax liability)

The amount resulting from applying the tax rate to the taxable base, before applying deductions.

gender violence

Violence a woman suffers from a current or former partner because she is a woman.

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