Donations
According to the 2023 WORLD HEART REPORT, deaths from cardiovascular disease account for one-third of all global deaths, reaching
a figure of 20.5 million. Regrettably, the decline in mortality rates related to cardiovascular diseases falls short of meeting the
objective of a 25eduction in mortality by the year 2025, despite the concerted efforts of international organizations and
governments in recent times.
At the CNIC we try to remedy this situation through scientific research and the translation of its results to the patient.
You can help us through scientific sponsorship, since the funds you contribute will be used to generate new
research contracts, improve equipment or allow the purchase of reagents for new projects. Join the growing group of
people who are committed to science and participate financially in the promotion of scientific research with their
contribution whether by making a donation or leaving a legacy.
Deduction and tax relief for donations
If you have decided to make a donation to CNIC, we inform you that you can deduct these donations from your income tax return.
These are the deductions applicable to donations made as of January 1, 2024, in favor of CNIC, with the entry into force of Royal
Decree-Law 6/2023, of December 19, which modifies Law 49/2002, of December 23, on the tax regime of non-profit entities and tax
incentives for patronage.
| Individuals (IRPF) |
Deduction percentage |
| First 250€ |
80% |
| Remaining amount from 250€ onwards |
40% |
| Remaining amount from 250€ onwards in multi-year donations * |
45% |
| Limit of deduction on taxable base |
10% |
| Legal entities (IS) |
Deduction percentage |
| General donations |
40% |
| Multi-year donations * |
50% |
| Limit of deduction on taxable base ** |
15% |
* When donations to the same entity are made for an amount
equal to or greater than that of the previous year for 3 years.
** Amounts exceeding this limit may be applied in the tax periods
ending in the immediate and successive 10 years.
If you reside in the Basque Country or Navarra, applicable deductions may differ.
If you are an individual or legal entity not resident in Spain and earn income in our
country, you also have a tax benefit for the amount of your donations. You can consult it
at https://sede.agenciatributaria.gob.es/.
If you want to be a benefactor and collaborate with the Spanish
science of excellence carried out at CNIC you have several options:
