For donors in Spain we recommend using Ayuda Efectiva to donate to charities working in the field of Global Health & Development.
They offer tax-deductible donations for several of our recommended charities in Global Health & Development and work closely with our evaluation partner GiveWell.
They also offer a Global Health Fund that distributes donations amongst these charities.
We recommend Giving What We Can members report their donations made via Ayuda Effectiva on their Pledge Dashboard so that they can track their pledge.
Ayuda Efectiva is planning to offer tax-deductible donations for other cause areas. If you are considering making a significant donation, they may be able to prioritise the charity you are interested in if you contact them.
For smaller donations, there are two good alternatives:
As an individual, you can claim ---in your annual income-tax ('IRPF') filing--- 80% of the first 150 € donated to eligible charities and 35% of additional amounts.
If you donate the same or a higher amount to an eligible charity for three or more consecutive years, you can claim 40% of amounts over 150 €.
There is a global limit for the amount you can claim of 10% of your reduced taxable income ('base liquidable').
Companies can claim ---in the annual corporate-income-tax ('Impuesto de Sociedades') filing--- 35% of the amount donated to eligible charities.
If the company donates the same or a higher amount to an eligible charity for three or more consecutive years, they can claim 40%.
There is a global limit for the amount that can be claimed of 10% of the company's taxable income ('base imponible).