Fiscal benefits of donating

Financial donations toward the construction of the new campus facilities can be made through the Friends of IESE Foundation, whose fiscal system for donations is outlined below:

1. Individuals

Individual taxpayers have the right to deduct from their tax quota 20% of the quantity of their donation to the Foundation. The base of these deductions may not exceed 10% of the liquifiable base of the contributor.

2. Legal entities or corporate bodies

Depending on the determined taxable base of the legal entity, funds donated to the Foundation may be tax deductible. The deduction may not exceed 10% of the taxable base prior to the deduction, correspondent with the commercial activity carried out by the entity.

Alternatively, the entity may choose to donate the equivalent of up to 1 per 1,000 in volume of sales. The application of this percentage system, however, should in no circumstances lead to a negative taxable base.