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A donor to a Spanish rescue can only deduct the gift from their income tax if the association has been declared de utilidad pública, and only reaches the 80 per cent rate if the association has also opted into the Ley 49/2002 regime. Those are two separate applications.
GeneralA Spanish animal rescue asociación needs four separate registrations, not one, and since Ley 7/2023 it also needs civil liability insurance and a written contract with every foster home. Most groups also owe an annual corporate tax return even with no commercial income.
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