Donations

The Barcelona College of Chiropractic (BCC) was born out of the common vision of the members of a small group of chiropractors who wanted to create a chiropractic college in Europe that reflected the values of many practicing chiropractors and which would be underpinned by the belief that body has an amazing self healing and self regulating capacity, which when well supported allows for the expression of optimal human potential.

In just 3 short years this extremely determined group along with the help of many members of the broader chiropractic community raised over 1million€ in donations, which provided the resources for developing and opening the college.

The BCC has now come a long way since opening its doors. From just a small private facility, where classes and administration were run to today where classes and administration are located on the UPF’s campus, clinical training takes place at a 1000 square meter state of the art clinical teaching facility and signed agreements with 2 of the very best public universities in Spain.

Despite these great achievements, continued growth in facilities, collaborative agreements, staffing and curricular development all require ongoing additional financial support. However, since opening, in 2009, the college has become increasingly tuition driven. Now is the ideal time to start to help diversify the BCC’s financial base away from just being tuition driven and ensure the BCC and our graduates are world class.

    100€  – Monthy donation

1.000€ – One time donation

     250€ – Monthy donation

2.500€ – One time donation

     500€ – Monthly donation

5.000€ – One time donation

   1.000€ – Monthly donation

10.000€ – One time donation

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DONACIONES REALIZADAS PARA RESIDENTES EN ESPAÑA:1.- Donaciones realizadas por personas físicas.
A) Deducción: Los contribuyentes del IRPF tendrán derecho a la deducción del 75% para los primeros 150 euros donados. A partir de ese importe, las donaciones serán deducibles al 30% o al 35% si se trata de donaciones periódicas realizadas durante al menos tres años a la misma entidad por un importe igual o superior. Transitoriamente para 2015, estas deducciones serán del 50%, 27,5% y 32,5%.
B) Límite a la deducción: La base de las deducciones por donativos en bienes de interés cultural, no podrá exceder del 10% de la base liquidable del contribuyente. Por el exceso no se podrá practicar deducción.

2.- Donaciones realizadas por personas jurídicas.
A) Deducción: Los sujetos pasivos del Impuesto de Sociedades tendrán derecho a deducir de la cuota íntegra del Impuesto de Sociedades, el 35% de los donativos, donaciones o aportaciones que realicen a las fundaciones. En el caso de donaciones puras y simples de bienes o derechos, para que la entidad donante pueda deducir de la cuota del impuesto el 35% de su valor contable, los bienes o derechos deberán pasar a formar parte del activo material de la entidad donataria y contribuir a la realización de las actividades que ésta efectúe en cumplimiento de sus fines.
B) Límites a la deducción: La base de esta deducción no podrá exceder del 10% de la base imponible del período impositivo, pero las cantidades que excedan dicho límite se podrán aplicar en los períodos impositivos que concluyan en los diez años inmediatos y sucesivos (Artº 20.2).

DONACIONES REALIZADAS PARA NO-RESIDENTES EN ESPAÑA:
Una donación dineraria realizada por una persona física o jurídica no residente fiscal en España a un donatario residente en el territorio español estará sujeta a tributación del país de origen, siempre que el dinero objeto de la donación esté situado fuera de España en el momento de la realización de dicho acto jurídico.
El pago debe realizarlo el obligado tributario; si lo hace alguien en su nombre el pago será válido, generando una nueva consecuencia jurídico-privada entre las partes (donante y donatario), que, en su caso, podría constituir una nueva donación.

MARCO LEGAL
El ámbito legal está definido por el B.O.E. del 24 de diciembre de 2002 publicó la Ley 49/2002, de 23 de diciembre, incluyendo la modificación en 2015, de régimen fiscal de las entidades sin fines de lucrativos y de los incentivos fiscales al mecenazgo (Ley de Mecenazgo) de aplicación a las Fundaciones que cumplan los requisitos establecidos en su artículo 3. Tres días después, el 27 de diciembre, se publicó también en el B.O.E. la Ley 50/2002, de 26 de diciembre, de Fundaciones.
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DONATIONS MADE FOR RESIDENTS IN SPAIN:

1. Donations made by individuals.
A) Deduction: Income Taxpayers are entitled to deduct 75% for the first 150 euros donated. From that amount, donations are deductible at 30% or 35% if periodic donations are done for at least three years at the same non-profit organization for an equal or higher amount. Transitorily in 2015, these deductions will be 50%, 27.5% and 32.5%.
B) Limit the deduction: The basis of deductions for donations to cultural assets, may not exceed 10% of the taxable income of the taxpayer. By the excess deduction may not practiced.

2. donations from legal persons.
A) Deduction: Taxpayers of corporation are entitled to deduct the full amount of the same tax, 35% is made of donations, gifts or contributions to foundations. In case of outright donations of assets or rights, the donor entity may deduct from the amount of tax to 35% of its book value, the assets or rights must become part of the active material of the donee entity and contribute to the implementation of activities that it is done to achieve its aims.
B) Deduction Limits: The base of this deduction may not exceed 10% of the taxable income of the tax period, but the amounts exceeding its limit could be applied in the tax periods ending in the following ten years and beyond (Artº 20.2).

DONATIONS MADE TO NON-RESIDENTS IN SPAIN:
A monetary donation made by a natural or legal person not tax resident in Spain to a resident donee in the Spanish territory will be subject to taxation in the country of origin, provided the purpose of the donation, contribution or gift is located outside Spain at the time of the implementation of such legal act.
Payment must be done by the taxpayer; if it is done on behalf of the taxpayer the donation, gift por contribution is valid, creating a new legal correspondence between private parties (donor and donee) which, if any case, could generate a new donation.

LEGAL FRAMEWORK
The legal framework is defined by the BOE on December 24, 2002, in what is published the Law 49/2002 of 23 December, including the modification of 2015, about taxation of non-profit entities and tax incentives for sponsorship or patronage (Patronage Law). It is applied to foundations that meet the requirements in its Article 3. Three days later, on December 27, it was also published in the BOE the Law 50/2002 of 26 December, about Foundations.