Donate To Effective Charities in Spain

What are the requirements for a donation to be tax deductible?

Only donations to charities that (1) are registered in Spain and (2) have one of the following legal structures are tax deductible:

• A foundation ('fundación').
• An association ('asociación') that has either the special 'declaración de utilidad pública' certificate or is registered in the 'Registro de ONGD' of Spain's development agency AECID.

Global health and development

For donors in Spain we recommend using Ayuda Efectiva to donate to charities working in the field of Global Health & Development.

They offer tax-deductible donations for several of our recommended charities in Global Health & Development and work closely with our evaluation partner GiveWell.

They also offer a Global Health Fund that distributes donations amongst these charities.

Donate via Ayuda Efectiva

We recommend Giving What We Can members report their donations made via Ayuda Effectiva on their Pledge Dashboard so that they can track their pledge.

Other cause areas or charities

Ayuda Efectiva is planning to offer tax-deductible donations for other cause areas. If you are considering making a significant donation, they may be able to prioritise the charity you are interested in if you contact them.

For smaller donations, there are two good alternatives:

• Set up a donation swap.
• Donate to EA Funds and forego the tax deduction: you will still be making a highly impactful donation. Giving What We Can members can automatically track donations made via Effective Altruism Funds to their pledge without needing to report them separately.

Donate via Effective Altruism Funds

How much can I claim back?

Individuals

As an individual, you can claim ---in your annual income-tax ('IRPF') filing--- 80% of the first 150 € donated to eligible charities and 35% of additional amounts.

If you donate the same or a higher amount to an eligible charity for three or more consecutive years, you can claim 40% of amounts over 150 €.

There is a global limit for the amount you can claim of 10% of your reduced taxable income ('base liquidable').

Companies

Companies can claim ---in the annual corporate-income-tax ('Impuesto de Sociedades') filing--- 35% of the amount donated to eligible charities.

If the company donates the same or a higher amount to an eligible charity for three or more consecutive years, they can claim 40%.

There is a global limit for the amount that can be claimed of 10% of the company's taxable income ('base imponible).