PSC, ERC and Junts register in Parliament the first bill to promote patronage after ten years of paralysis
The initiative includes tax benefits in personal income tax for donations to entities, foundations, and artists and creators from Catalonia
BarcelonaThe future Catalan patronage law completes one of its major steps. This Monday, the PSC, Junts, and ERC registered in Parliament the first bill to promote patronage in the country, an initiative that had been in institutional paralysis for a decade and had been widely requested by the different actors that make up the cultural sector. This Tuesday, the announcement has been made official.
"Since 2016 we have believed in a firm idea: patronage had to occupy the place it deserved in our country," said the director of the Fundació Catalunya Cultura, Maite Esteve, today from Parliament at the press conference presenting the initiative, accompanied by representatives of the political parties that supported the text.
"What you hear here is a collective voice. We are not just talking about culture, we are talking about the country," continued Esteve, who at the same time celebrated that the proposal had been signed by the three formations with the most representation within the Catalan chamber. "It has been understood that it is a topic that concerns everyone and goes beyond our differences," stressed the director of the foundation.
Fiscal incentives
The main objective behind the proposal is to encourage the participation of the private sector and citizens in general in non-profit organizations. This is why the text registered by the PSC, Junts, and ERC includes a series of tax incentives in personal income tax (IRPF) for donations to entities, foundations, or sports associations that operate without commercial purposes.
Specifically, taxpayers – once the law is approved – will be able to deduct a percentage of the amounts donated, depending on the nature of the entity or the beneficiary. The figures will depend on the type of entity: whether they are associations covered by the special tax regime, public utility foundations not covered by the tax regime, or organizations specialized in research tasks, such as universities.
The text also includes support actions for artists and creators with tax residency in Catalonia and for top-level athletes. The tax incentives will be reflected in the Catalan section of the IRPF, with general deductions that will be added to those currently applied through state law.
In practical terms, the Catalan law introduces incentives of up to 80% deduction on income for donations up to 250 euros, which promotes crowdfunding and expands the quota allowed by state law. For larger donations, deductions can be higher. In total, it is estimated that Catalan taxpayers participating in patronage activities will have a global tax incentive of 200.5 million euros, of which 80.1 will be borne by the State administration and 120.4 by the Generalitat.
In parallel with the implementation of new tax incentives, the proposal also includes the creation of the Council for the Promotion of Patronage, a consultative body of the Government that will advise the executive on aspects related to donations and contributions for non-profit activities.
A bumpy road
The law still has to overcome several obstacles until its final approval, which from the Fundació Catalunya Cultura they expect to occur at the end of this 2026 or at the beginning of 2027. "The project will only make sense if it reaches a good conclusion [...] and becomes a tool at the service of society", pointed out Esteve, who indicated that, with the law, "the way we want to build the future of Catalonia is at stake".
Given the parliamentary negotiations that are expected, Esteve warned that the proposal is now in a "very dangerous" phase and urged political parties to rise to the challenge. "[Approval] requires perseverance and a sense of responsibility, especially from politicians", declared the director of the foundation.
The law to promote crowdfunding has been debated in Catalonia for ten years. During all this time, other communities in Spain –La Rioja, Castilla-La Mancha, the Valencian Country, the Balearic Islands, Navarre, and the Basque Country– have promoted their own proposals.
For Esteve, getting started was fundamental, not only to "open patronage to everyone", but also to claim the role and weight of Catalonia within the cultural sector. "A country is not what it is, but what it does with all that it has, and today we have an opportunity to put patronage at the center", he summarized.
