Donation

Tax benefits for private individuals:

– Cash or in-kind donations are deductible at 35% up to a maximum of € 30,000 for each tax period.

– Alternatively, donations in cash or in-kind donations are deductible from the total net income of the donor up to a maximum of 10% of the total income declared.

Tax benefits for companies and private entities:

– Cash or in-kind donations are deductible from the declared total net income, up to a maximum of 10% of the total declared income;


– If the deduction exceeds the declared total net income, the excess can be deducted up to and including the fourth subsequent tax period.