The Fundación de Investigación en Ciencias de la Actividad Física y del Deporte is financed thanks to the voluntary contributions from individuals, companies, public and private institutions.
The economic resources of the Foundation for its tasks are very limited. However, Spanish law favours with tax deductions the donations you make to us.
You can make a donation in the account: ES19 0182 6942 0502 0155 9063 indicating all your data so that you can benefit fiscally.
The donations that are granted to the Foundation fall under the cases provided for by Spanish Law 49/2002, of December 23, on the tax regime of non-profit entities and the tax incentives for patronage amendments by Royal Decree-Law 6/2023, of December 19, which approves urgent measures for the execution of the Recovery, Transformation and Resilience Plan in matters of public service of justice, public function, local regime and patronage
If you are a particular person:
In donations up to 250 euros, you can deduct 80% in the income tax declaration. When this amount is exceeded, for the excess, the deduction percentage is increased to 40%, or even to 45% in the case of periodic donations made for at least two years to our entity for an amount equal to or greater in each year with respect to the previous year.
If you are a company:
You can deduct a 40% of the donation in the Tax on Companies. And if you have made donations to our entity for at least two consecutive tax periods for same amount or for a higher amount in each tax period with respect to the previous one, this deduction is increased to 50%.
The Foundation will issue the corresponding certificate for the donations made to all persons who request it.
If you are an individual or legal entity not resident in Spain and you obtain income in our country, you also have a tax benefit for the amount of your donations that you can consult on the web www.aeat.es
If you reside in an Autonomous Community of Spain subject to a particular provincial regime or that has established additional deductions for donations to Foundations, the applicable deductions may be different.
If you are an individual or legal entity that does not reside, and does not get obtain income in Spain, to know if you are entitled to a tax benefit for your donation, you should consult the legislation of your country.