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Tax benefits for companies


Patronage encompasses donations – in cash or in kind – to public or private entities who carry out social, cultural, environmental, sporting or educational activities for the benefit of the general public.

Donations that qualify as patronage are treated as tax costs, and may also benefit from a markup (ranging from 120% to 150% of the value of the donations), depending on the legal status of the recipient and the purpose of the donation.

In the case of donations in kind, the value to be considered for calculating the deduction from taxable profit is the tax value that the goods or services have during the year in which they were donated (minus depreciations or impairments, where applicable).


Donations of more than € 200 must be made using a payment method that allows the identification of the donor – namely bank transfer, cheque, or direct debit.

There are limits to the deductions: in general, they cannot exceed 8/1000 of the company’s annual turnover or of the services rendered throughout the fiscal year.