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How tax refund laws for donations work around the world?

Tax refund for donations you may receive may differ according to the country in which you pay taxes. The following article contains a brief summation of non-profit law in Switzerland and the changes in Spain.

Giving a donation to a non-profit organisation is an action that more people everyday are getting involved with. You can donate from different parts of the world to the same organisation using different currencies. However, the tax refund you may receive may differ according to the country in which you pay taxes. Donations may – up to a certain extent – be deducted from the donor’s income or profit tax provided that the nonprofit organization has its registered office both in Switzerland and Spain. In the following examples we can see how this works in Spain, where we do have our work offices, and in Switzerland, where we were founded.

Tax refund in Switzerland

The legal entity has to submit its request for tax exemption to tax authority of the canton in which it has its registered seat. For example, according to non-profit law in Switzerland, donations made by natural person to non-profit legal entities having their registered seat in Switzerland are deductible from the taxable income of the donor, with a maximum deductible amount for federal tax purposes of 20% from the net taxable income. Nevertheless, the maximum deductible amount at cantonal and municipal levels is determined by each canton. Membership contributions paid to associations do not qualify as donations and, therefore, are not deductible. Swiss organisations can make a donation to, for example, through the  Ammado website.

Tax refund in Spain

In Spain, there is a 75% deduction for the first 150 euros donated. 
  • From this amount - more than 150€ - donations are deductible by 30% and up to 35% if you are able to donate the same amount for the past 3 years.
  • For societies, the current deduction increases to 40% for donations made to the same entity for the same or a higher amount for at least three years. 
  • You can make a 1€ donation through Teaming for your favourite project, and if you're paying taxes in Spain, you will get a donation certificate. 


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