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Ventajas fiscales

Las aportaciones a la Fundación para la Investigación Médica Aplicada, con CIF G82198524 (entidad propietaria del CIMA de la Universidad de Navarra) gozan de las ventajas fiscales previstas en la normativa vigente, del régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales de mecenazgo. La Fundación para la Investigación Médica Aplicada está inscrita en el Registro de Fundaciones de Presidencia, Justicia e Interior del Gobierno de Navarra por resolución 26/2004 del 26 de Enero con el número de registro 174.

La Fundación para la Investigación Médica Aplicada emitirá anualmente a todos sus donantes un certificado personalizado para poder disfrutar de los beneficios fiscales.

Si lo deseas, desde la Oficina de Desarrollo te ofrecemos asesoramiento especializado para realizar tu donación. Ponte en contacto con nuestro equipo  través de amigoscima@unav.es o a través del teléfono +34 948 194 700.

Tax allowances for individuals (personal income tax)

Check the tax benefits of making your donation to the Fundación para la Investigación Médica Aplicada. Every year, in the months prior to the Income Tax Return campaign, we will send you a certificate with your donation so that you can declare it conveniently.

If you wish, from the Development Office we offer you specialized advice to make your donation. Please contact our team at amigoscima@unav.es or by phone at +34 948 194 700 (extension 815025).

The deduction will be 80% for the first 250 euros donated and 40% for the rest. The percentage of 35% will be increased to 40% in those cases in which an equal or higher amount has been donated in the two previous fiscal years.

  • The deduction will be 25% of the donations made.
  • This deduction has a joint limit with the deduction for union dues, with the deduction for dues and contributions to political parties and with the deduction for investments in renewable energy installations, in electric or plug-in hybrid vehicles and in recharging systems of 25% of the tax base.

  • You will be able to deduct 30% of your donation.
  • The basis of the deduction may not exceed 35% of the taxable income for this tax.

  • You will be able to deduct 20% of your donation.
  • The basis of the deduction may not exceed 30% of the taxable income for this tax.

  • You will be able to deduct 20% of your donation.
  • The basis of the deduction may not exceed 30% of the taxable income for this tax.

Tax allowances for companies (Corporate income tax)

  • Deduction in installment 40% of the deduction base. In addition, if the donation is recurrent and exceeds 3 years, it will increase from 40% to 50%.
  • Limit of the deduction base must be less than 10% of the taxable income of the taxpayer.
  • Excess: 10 years

  • Deduction as an expense in the taxable income with a limit of 10% of the taxable income or 1x1000 of the income.

  • They will be able to deduct 30% of their donation in the net tax liability.
  • The deduction may not exceed 35% of the net tax liability.

  • The amount of the donations must be equal to the deductible expense in taxable income.