Sponsorship and Patronage
Companies, institutions and individuals have the opportunity to collaborate with the University of Oviedo via sponsorship and patronage schemes, with the assurance that these actions will be duly recognized publicly by the University, and with the incentive of the financial and tax benefits that these actions may afford those who collaborate with the University in this way.
Contributions from individuals and companies in favour of public universities generate the right to a tax deduction recognized in Law 49/2002 of 23 December, concerning the taxation of non-profit entities and tax incentives for patronage, thus encouraging patronage.
According to the Explanatory Memorandum of said law, these tax benefits are intended to encourage private-sector collaboration in pursuing shared goals, recognizing the increasingly important presence of the private sector in the task of protecting and promoting non-profit actions of a general and public nature.
Sponsorship and patronage actions by private entities in favour of the University are credited with tax incentives.
In the case of donations made by individuals, these natural persons are entitled to a deduction of 25% of the deductible base amount from their gross income tax. In donations from legal persons, corporation tax taxpayers are entitled to deduct 35% of the deductible base amount from their gross tax liability.
In the latter case, the deductible base amount will be limited to 10% of the company's taxable income. In case of not being able to apply all of the deduction due to said limit, the excess may be offset over the following 10 years.
To be entitled to deductions for donations made, the effectiveness of the donation must be demonstrated by means of a certificate issued by the beneficiary.
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