Cayo Mecenas (68-8 BC), Roman nobleman, president and political adviser to César Augusto, was an important promoter of the arts, protector of the young talents of poetry and friend of authors such as Virgilio and Horacio. His artistic dedication ended up making his name, Maecenas, a synonym of one who promotes and sponsors artistic activities selflessly. The activity of patronage has existed throughout history, although the modern patron in the Renaissance. At this time, the patrons were undoubtedly crucial figures for the cultural and social advance of the West, and thanks to them. Currently, cultural patronage is the participation of citizens in the conservation and enrichment of the Spanish Cultural Heritage. The contribution of private entities is recognized in our regulations through Law 49/2002, of December 23, the tax regime of non-profit entities and fiscal prosecutors to patronage. For the purposes of this law, patronage means the private contribution to the financing of activities of general interest.
And that's where we need you. Do you want to be a patron?
Our Foundation is embarked on a multitude of projects aimed at the protection and enhancement of heritage. We offer some examples of contributions and tax incentives through micro-patronage that may interest you:If you are a natural person:
- Crowding: the first 150 euros donated have a deduction of 75% in the entire IRPF fee.
- The amount donated that exceeds 150 euros has a deduction of 30% in the fee.
- Loyalty: in the donations a deduction of 35% (instead of the general 30%) may be applied provided that donations have been made for the same or greater amount to the same entity in the two previous immediate tax periods.
- The deduction has a limit of 10% of the taxable base in the IRPF.
If you are a company:
- The amount donated has a deduction in the Corporate Tax rate of 35%.
- Loyalty in donations: a deduction of 40% (instead of the general 35%) may be applied provided that donations have been made for the same or greater amount to the same entity in the two previous immediate tax periods.
- The deduction has a limit of 10% of the taxable base of the tax period. The amounts that exceed this limit can be applied in the tax periods that end in the ten years immediately and successively.
Let's give an example:
If a physical person donates 150 euros to the Foundation:
- The taxpayer deducts 112.5 euros in his IRPF (75% of the quota).
- That is, the cost of a donation of 150 euros is really 37.5 euros. Therefore, the Foundation receives 150 euros, of which 37.5 are from the donor and 112.5 are an indirect subsidy from the Treasury.
If you donate 500 euros:
- Of the first 150 euros is deducted 75%, so the taxpayer recovers 112.5 euros.
- Of the remaining 350 euros is deducted 30%, so the taxpayer recovers 105 euros.
- Therefore, in total the taxpayer recovers 217.5 euros.
Do not forget, your support can make a difference. Because everyone has a role to play.