Tax-Deductible Donations in Spain: Up to 80% Back

If you are a resident on Mallorca and still planning to donate before year end, it is worth a look at your tax return. You can deduct donations to approved organizations in Spain, and the rules are more generous than most expats realize. The first 250 EUR get an 80 percent deduction, the rest 40 percent, and loyal donors can even reach 45 percent. Once you understand how the Agencia Tributaria, Spain's tax office, treats these donations, you can claim back a decent amount of money on your Renta that otherwise just gets left on the table.

What Counts as a Tax-Deductible Donation?

A deductible donation in Spain is an unpaid gift to an organization with recognized nonprofit status, such as a fundacion or a legally registered nonprofit association, for which the tax office refunds part of the amount through income tax. The legal basis is Ley 49/2002 on the tax regime for nonprofit entities and patronage. The organization has to report your donation to the tax office through Modelo 182, so the amount shows up automatically in the draft of your tax return.

The organization's status decides which percentage applies, and that is exactly where many residents leave money on the table because they do not know the difference.

How Much You Get Back: 80, 40 and 45 Percent

Since Real Decreto-ley 6/2023, in force since 1 January 2024, donations to organizations under Ley 49/2002 get these rates:

• The first 250 EUR per year: 80 percent deduction
• The amount above 250 EUR: 40 percent deduction
• With fidelizacion, meaning you give at least the same amount to the same organization for three years running, the rate on the amount above 250 EUR rises to 45 percent

The total deduction is capped at 10 percent of your taxable base.

A worked example for a 1,000 EUR donation to an approved organization, without fidelizacion: the first 250 EUR bring a 200 EUR deduction, the remaining 750 EUR bring a 300 EUR deduction. Together your tax bill drops by 500 EUR, half of what you donated.

Donating to Charities Based Outside Spain

This is where it gets concrete for expats. The high rates of 80, 40 and 45 percent only apply to organizations covered by Ley 49/2002, meaning Spanish fundaciones and registered nonprofit associations, or EU-based organizations that can prove equivalent status. A charity back home without this recognition, for example in the UK, the US or elsewhere outside the EU, usually falls under the general rule for foundations and nonprofit associations under Article 68 of the IRPF law. The deduction then drops to just 10 percent, entered in box 0724 of Anexo A.1.

For Swiss organizations the EU equivalency generally does not apply either, since Switzerland is not an EU or EEA member. Donations there usually cannot be deducted, or only to a very limited extent.

If you are transferring money from your Spanish account to an organization outside Spain, it is worth checking the exchange rate first. More on that in our guide to transferring money to and from Spain.

How to Enter the Donation in Your Tax Return

The tax return, the Declaracion de la Renta on Modelo 100, is filed between April and the end of June of the following year through the Renta Web platform. If the organization reports your donation correctly through Modelo 182, the amount usually appears automatically in your pre-filled borrador. Check the field anyway, since a mistake in your NIE or your name can easily mean the donation does not get matched to you.

How the tax return works in detail as an employee is covered in our guide to filing taxes as an employee in Spain. If you want to clarify whether and where you are tax-liable in Spain in the first place, you will find the basics in our guide to tax residency on Mallorca.

Frequently Asked Questions

By when do I need to donate for it to count toward the 2026 tax return? The donation has to reach the organization by 31 December 2026. Only donations made within that calendar year count for the following year's tax return.

Do I need my own donation receipt for the tax return? Usually not. The organization reports your donation to the Agencia Tributaria through Modelo 182, and the amount usually appears automatically in the borrador of your tax return.

Do donations in kind, like clothing or furniture, also count? Yes, but valuing them takes more effort than cash donations. The organization has to confirm the market value, and you should get that in writing before you file.

Conclusion

If you live on Mallorca and donate regularly, it is worth checking the organization before you transfer money. Only giving to a body recognized under Ley 49/2002 gets you the full 80, 40 or 45 percent back. For everything else, including most charities abroad without Spanish recognition, you are looking at 10 percent or less. If you are unsure how a donation affects your specific tax bill, or how donations abroad are treated on your return, the best move is to talk to a tax advisor locally.