A contribution that is much more than money and has tax benefits

Donating to the Xana Foundation allows us to continue supporting children with serious illnesses and their families, and it offers tax advantages. You can recover part of your contribution by deducting your donations on your income tax return.

Tax deductions for donations can range from 40% to 80% on Personal Income Tax (IRPF). In other words, you can deduct €200 of the first €250 you donate. If you exceed this amount, you can deduct up to 45% of the remaining donation starting in the third year (if you have donated an amount equal to or greater than the previous year’s amount in the two preceding years) and 40% in all other cases. These are the deduction percentages for individuals, updated after the entry into force on January 1, 2024, of Royal Decree-Law 6/2023, of December 19.

In the case of legal entities (companies), they can deduct 50 percent from their Corporate Income Tax starting in the third year (if they have donated the same amount or more in the previous two years) and 40 percent if they have been contributing for less than two years.

These deductions have a taxable income limit of 10% for individuals and 15% for legal entities. It should also be noted that the deduction system differs in the Basque Country and Navarre, and each Autonomous Community may also apply additional deductions.

For more information, please see this link: Royal Decree-Law 6/2023, of December 19.