Spanish tax relief on Christmas donations explained

How Spain's IRPF donation relief works: 80% up to €250, 40% on the rest, 45% for loyal donors, a 10% cap and a certificate with the donor's NIF.

In short In Spain, giving to an entity under article 16 of Law 49/2002 lets the donor deduct 80% of the first €250 and 40% of the rest, or 45% for a loyal donor. The cap is 10% of the taxable base and a certificate with the donor's NIF is required. Check first whether your organisation qualifies.

This article describes the rules in Spain.

Why tax relief matters in a Christmas campaign

At Christmas many donors ask whether they can claim relief on their gift. If your organisation can offer relief, saying so clearly helps people decide. If it cannot, promising it puts your credibility at risk.

This article explains only what appears in the Boletín Oficial del Estado (BOE, Spain's official gazette), checked on 9 October 2026. Where something is not confirmed, we name the body to ask. It does not replace the advice of a gestor (a local administrative adviser).

Which entities qualify for relief

Relief is not available for every charity. Law 49/2002 reserves it for the entities in article 16, which include the following.

Foundations and associations declared to be of public utility.
Development NGOs with one of those legal forms.
Sports federations and the Spanish Olympic and Paralympic Committee.
The State, the autonomous communities, local authorities and public universities.

The law also requires at least 70% of the income from economic activities and disposals to go to the entity's purposes. An ordinary asociación that has not been declared of public utility is outside this regime.

The percentages: 80%, 40% and 45%

Article 19 of Law 49/2002 sets the figures for IRPF, Spain's personal income tax. It is a reduction of the gross tax due, not of the taxable base, and the law sets no minimum amount: a €5 donation counts too.

80% on the first €250 of the deduction base.
40% on the part above €250.
45% on that upper part if the donor is loyal.

A loyal donor is someone who gave to the same entity in each of the two previous years, in an amount equal to or higher than the year before. That is why regular giving is worth encouraging, and why you should say thank you every year.

An example in round numbers: a donor who gives €100 gets €80 back. A donor who gives €350 gets €200 back on the first €250 plus €40 on the remaining €100, €240 in total. At 45%, that remaining €100 would return €45.

The cap of 10% of the base liquidable

The deduction base cannot exceed 10% of the taxpayer's base liquidable (the taxable base after reductions), under article 69.1 of Law 35/2006 on IRPF. It is worth mentioning when someone is thinking about a large gift.

If a donation exceeds that cap, do not assume the excess can be carried forward to future years: for individuals we could not confirm this in the law. Ask the tax agency, the AEAT. Companies fall under a different regime in corporate tax, with other percentages and another cap.

The donation certificate and the NIF

To claim relief, the donor needs a certificate issued by your entity under article 24. It must include the NIF (Spain's tax identification number) and identification details of the donor and the entity, an express statement that the entity falls under article 16, the date, the amount and the irrevocable nature of the donation.

Without the donor's NIF you cannot issue a valid certificate or report the donation to the tax authority. Ask for the NIF at the moment of giving from anyone who wants a certificate, and explain what it is for. The entity reports the data using modelo 182. The AEAT confirms it exists, but we have not verified the filing deadline, so check it on its online portal.

Small gifts and returns: the 15% limit

A donation must be irrevocable, pure and simple. Even so, article 17.2 allows a symbolic return, as long as its value does not exceed 15% of the donation and in any case €25,000. A thank-you postcard or a small token usually fits.

Buying a lottery share, a raffle ticket or a product at a market stall is not a donation, because the buyer gets something in return. That is our reading of the law, not a literal quotation: if in doubt, check with your adviser before offering a certificate for such sales.

What not to promise

There are topics where we cannot give confirmed figures, and it is better that you do not give them in your campaign either.

Regional deductions: each autonomous community may add its own. Ask the tax office of your community.
Basque Country and Navarre: they have their own foral regime, and these percentages do not apply there. Ask the foral tax authority.
Donations to entities outside the law: the AEAT has different rules, which we could not verify.
Which exact day counts for the tax year: ask the AEAT before you set a deadline.

How to do it with WeGlow.world

With WeGlow.world, your donation page is set up in three steps and works well on a phone. It supports one-off and monthly gifts, each with its own amounts, and you can add a label to each amount. Monthly gifts fit the idea of the loyal donor. And your supporters can start their own fundraising page.

One honest note: WeGlow.world does not issue tax certificates in Spain. That document is issued by your entity, with its own details. If you want to add an emotional layer, WeGlow.world is preparing four Christmas experiences, which are a concept until the official launch.

Glow Room: a 3D living room with a tree, where each donation becomes a decoration.
Starry Sky: each donation becomes a star.
Gift Yard: you choose the setting and fly to the next gift.
Card Wall: envelopes hung on a string, with one stamp per card.

Create your account on WeGlow.world and prepare your page. If you have questions, write to us. For planning, read how to organise a charity Christmas campaign, for inspiration ideas for your campaign, and on the digital format the online Christmas campaign.

FAQ

The most common questions from donors and entities before Christmas.

How much can a donor deduct for a donation?

80% of the first €250 and 40% of the rest, or 45% of the rest for a loyal donor. Only when giving to an entity under article 16 of Law 49/2002.

Can any association offer relief?

No. An ordinary association is outside the regime. It must be an article 16 entity, for example a foundation or an association declared of public utility. If you do not know, ask the AEAT.

What does the donor need to claim relief?

A certificate from the entity with the NIF of both parties, the date, the amount and the statement of irrevocability. Without the donor's NIF it cannot be issued.

Can I give a thank-you gift without losing the relief?

Yes, if the return is symbolic and its value does not exceed 15% of the donation. A purchase or a raffle ticket is not a donation.

Is there a limit on what can be deducted?

Yes. The deduction base cannot exceed 10% of the taxpayer's base liquidable. For carrying forward excess amounts and regional deductions, check with the AEAT or your community.

Sources

Official sources, checked on 9 October 2026.