“I am autonomous and want to do a donation to a NGO Which fiscal advantage have?”
It discovers the differences among the reduction of the payment of taxes if the donations makes them an autonomous or a PIME.
Make donations is a pretty much extended practice with which can obtain fiscal advantages. Specifically in the statement of the income tax or of the Tax of Societies, although it is necessary to take that they will not be a deductible cost, but it will mean a deduction in the quota of these taxes. Another important exception is that the organisation has to be inside the fiscal regime of the entities without ends of lucre and of tax incentives of patronage.
What spends if the donation does it an autonomous and tributa by the income tax? As in the first €150 of donation the deduction will be of 75%, but from here from now on will deduce 30% or 35% of the rest. Besides it is necessary to signal that the base on which apply the deduction never will surpass 10% of the base liquidable of the income tax.
The case of the companies (Tax of Societies) is distinct, since what will deduce will be on the whole quota of the deduction applying 35% although it could arrive to 40%. In any case, will not be able to surpass 10% of the base imponible and the excess quantity of this 10% will be able to apply until in the 10 back exercises, fact that no sucede with the donations made by autonomous.
What spends if the donation does it an autonomous and tributa by the income tax? As in the first €150 of donation the deduction will be of 75%, but from here from now on will deduce 30% or 35% of the rest. Besides it is necessary to signal that the base on which apply the deduction never will surpass 10% of the base liquidable of the income tax.
The case of the companies (Tax of Societies) is distinct, since what will deduce will be on the whole quota of the deduction applying 35% although it could arrive to 40%. In any case, will not be able to surpass 10% of the base imponible and the excess quantity of this 10% will be able to apply until in the 10 back exercises, fact that no sucede with the donations made by autonomous.
