Lawmakers in PDECat’s Congress of Deputies presented the agreement reached with the United States this Thursday. Treasure to fulfill it reform bill in the patronage tax regime, It could be definitively approved by a predictable large parliamentary majority at the Congress of Deputies next week. This was announced by the group’s spokesperson. Ferran Belland his deputy exhibition miquel, Who spearheaded the negotiations around this bill, the general lines of which were put forward by El Periódico de Catalunya of the Prensa Ibérica group.
In addition to improving income tax deductions In the corporate tax that can be applied to individuals or companies that contribute to NGOs, foundations or non-profit cultural, sports and scientific organizations, the new text includes the corporate tax that companies or professionals can participate in as an innovation. provide service After signing an agreement in which the amount of aid is determined, these same organizations will be able to benefit from self-sacrificing and tax relief. In this block, you can find accommodation for consultancy and consultancy services, media advertising spacedonations for the architectural rehabilitation of properties of cultural significance, and donations of protected natural areas or cultural properties of well-known authors, among others.
“Until now you can only become a boss through financial contribution,” Miquel explained. The change he adds to his words brings Spanish regulations closer to others around Europe, particularly those in France and Italy, which served as models for this reform. From now on, an architecture, design or communications firm, for example, will be able to contribute not only money but also services to a nonprofit,” he said. It is one of the great triumphs of reform.”
This summary of the news It has been agreed with the Ministry of Finance to enter into force on 1 January 2024:
This warns crowdfunding and the percentages of deductions are increased: in the case of natural persons, the payable base increases from 150 Euros to 250 Euros. 80% discount 40% of the donation is deducted from personal income tax instead of 35%.
In the case of legal persons, Corporate Tax deductions also increase from 35% to 40%. In either case, to reward continued patronage, the deduction increases to 45% for individuals and 50% for legal entities (both now at 40%) if the same donation has been made in the previous two years.
This evaluation of symbolic goods or servicesunless they represent 15% of the donation value with a maximum limit of 25,000 Euros.
– Exempt methods of economic exploitation, when developed by non-profit organisations, are expanded in the following activities: research, development and innovation, provision of social and workforce addition services for persons at risk of social exclusion and education, and vocational training linked to talented students.
Finally, automation for the application of exemptions from local competition taxes to nonprofit assets has been strengthened.