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Account Holder: Fundació Institut de Recerca Biomèdica de Barcelona.
La Caixa: IBAN ES07 2100 3642 1522 00088986
IRB Barcelona wishes to inform you that the data provided in this form will become part of a communications file that the institute will use to be able to process your request.
We remind you that at any time you may exert your rights of access, correction, cancellation or opposition, according to the Organic Law 15/1999 of Data Protection by contacting IRB Barcelona in writing (c/ Baldiri Reixac, 10, 08028 Barcelona, Spain), by e-mail (firstname.lastname@example.org) or by phone (93 40331162).
Donations made to IRB Barcelona by an individual or legal entity can be deducted in the Income Statement or Corporate Income Statement, respectively.
State regulations: Law 26/2014 establishes that taxpayers subject to Personal Income Tax (IRPF) can deduct 75% of the total amount donated from the total taxable income when the total amount donated does not exceed € 150 in the tax year. From € 150 euros upwards, the deduction will be 30% of the additional donation in the case of new donors, and 35% for those who have made contributions in the last two years. The state legislation limits the base of the deduction to 10% of the base subjectable to IRPF.
Legislation in Autonomous community (Catalonia): Law 21/2005 establishes that taxpayers subject to Personal Income Tax (IRPF) will be able to deduct 25% of the amount donated to IRB Barcelona from the total taxable income. For each taxpayer, Catalan legislation limits the deduction to 10% of the base subjectable to IRPF.
The simultaneous application of the deductions provided for in the state regulations and the Catalan regulations entails a deduction equivalent to 100% of the total amounts donated up to € 150 per year.
State regulations: taxpayers of Corporate Tax can deduct 35% of the amount donated from total taxable income. The deduction will be 37.5% for companies that have made contributions during the last two years.