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Promoting, fostering and disseminating knowledge of Spanish language and culture throughout the world


Formalize a collaborative business contract with the Foundation

High priority activities of patronage
article 22 of the aforementioned Spanish law related to charitable patronage (Ley de Régimen Fiscal de las Entidades sin Fines Lucrativos y de incentivos Fiscales al Mecenazgo) stipulates that the national Budget Law (Spanish: Ley de Presupuestos Generales del Estado) for each economic exercise may establish a relationship of prioritized patronage activities.

Furthermore, in relation with these activities, the national Budget Law may elevate by a maximum of 5 percentage points the percentages and limits of the deductions established with respect to income tax, (iRPF), corporate tax and nonresident income tax due.