DONATIONS: Deductions applicable
Contributions to entities which have opted for the special regime laid down in Law 49/2002 of 23rd December on the tax regime of non-profit-making concerns and tax incentives for sponsorship.
Natural persons: Donations (cash, goods and rights in rem to the usufruct): the right to deduct 25% of the deduction base (sum donated) from the total tax liability; the base of the deduction shall not be able to exceed 10% of the taxable base.
Legal persons or entities in general: tax payers of corporate tax shall be entitled to deduct 35% of the deduction base from the total tax liability, reduced by any deductions and rebates envisaged in Chapters II, III and IV of Title VI of Law 43/1995 of 27th December on Corporate Tax.
AESED NIF (tax nº) G46386959
A non-profit-making concern to which the tax regime of Title II of Law 49/2002 is applied.
Declared as being of public interest by the Order of 25th February 2004. BOE (State Gazette) Nº 72.
If you are interested in obtaining further information about donations to AESED, you can do so at email: email@example.com or by calling phone nº 96 340 65 50.
ASOCIACIÓN ESPAÑOLA DE ESTUDIO EN DROGODEPENDENCIAS
Apartado de Correos 477 · 46080 Valencia · Telf. 963 406 550 - Fax 963 473 694