As the law for non-profits indicates, as a Foundation, Teaming can issue a donation certificate. This document gives the donors the right to have a tax relief in the annual tax returns.
We are an intermediary of the donations (we are the ones who charge the monthly euro and then we send it to the social cause you are collaborating with) that's why Teaming is the organization that has to issue the donations certificate and not the social cause which receives the monthly euro.
We don't issue the certificate automatically. The donor has to apply for the certificate because the Public Finance asks for more data than we already have about her/his. Without this information, we can't issue the certificate or if we do, that wouldn't be valid for the Public Finance and then the donor wouldn't have a tax relief.
However, if the donor has applied for the certificate in previous years, she/he doesn't need to apply for it again, we issue the certificate automatically. Nevertheless, we recommend the donors check the data because if some data is incorrect, the certificate won't be valid.
Donors can apply for the certificate from August to by the end of January. The specific date depends on the year en we inform it by email to all the users.
This time limit is not set by Teaming, it is set by the Public Finance who requires us to send them the data of all the donors we had the previous year, latest by the end of January.
The data is: name, surname, ID number (DNI, NIE, CIF or Passport), address, city and region.
The data has to be exactly the same as the ones in you ID card (DNI, NIE, CIF or passport). If it doesn't match exactly, the certificate won't be valid for the Public Finance.
The tax deduction depends on whether you are a natural person or a legal entity, according to the Spanish law: Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
For natural persons (private individuals):
- For the first 150€ donated, 50% of the amount of the donation made will be deducted. For the annual tax returns 2016 (that you claim in 2017), 75% will be deducted.
- Over 150€, it will be deducted 27.5%. For the annual tax returns 2016 (that it will be claimed in 2017), it will be deducted 30%.
- However, if it's the third year that the donor has made donations and the amount of the donation is equal or superior to the amount she/he has given this year, the deduction of the amount over 150€ will be 32,5%. For the annual tax returns 2016 (that it will be claimed in 2017), 35% will be deducted.However, if it's the third year that the donor has made donations and the amount of the donation is equal or superior to the amount she/he has given this year, the deduction of the amount over 150€ will be 32,5%. For the annual tax returns 2016 (that it will be claimed in 2017), 35% will be deducted.
For legal entities:
- 35% is deducted.
- However, if it's the third year that the company has made donations in Teaming, 37,5% will be deducted. For the annual tax returns 2016 (you will claim in 2017), it will be 40%.
- The donation will never be able to be more than 10% of your income of that year. If they are, it is not considered more than 10%.
We can issue just one certificate for each Spanish ID number (NIF: CIF, NIE or DNI). If the donor has more than one Teaming profile, we will generate one certificate for all the profiles (maximum 10 profiles).
After issuing the certificate, we can't change the data. That's why we ask donors to check your data carefully and to make sure it matches exactly with the ID card (DNI, NIE, CIF or passport). Any difference between this data and the data of your ID will make the Public Finance reject the certificate and it won't be valid.
By the end of January, the Public Finance asks us to present a document called "Modelo 182". In this document we indicate all the data of the donors in Teaming and the amount they have donated. Donors will see the collaboration directly in the draft of your annual tax returns form. However, we recommend donors to keep the certificate we give them as a pdf document. In case the Public Finance ask the donor for a review of your annual tax returns (for any reason related or not with this donation), the donor will be able to prove that the donations are real.
If the donation doesn't appears automatically in the donor draft, it could be for the following reasons:
- Because she/he hasn't ever asked for the certificate, that's why we don't have her/his complete data.
- The data of the certificate doesn't match with the ID card.
- Last year the donor didn't donate with Teaming and she/he has started this year. In this case, you she/he be able to ask for the certificate the following year.