Taxpayers have the right to deduct 75% of the first 150 euros of the contributions they collectively have made to a tax from the full amount of their Income Tax return or, in the case of companies, from the Corporate Tax. or various entities of social utility, such as Foundations, NGOs, etc.
For the rest of contributions they have the right to deduct 30%, and 35% if they had made equal or greater contributions in previous years