{"id":3918,"date":"2025-08-26T09:57:55","date_gmt":"2025-08-26T07:57:55","guid":{"rendered":"https:\/\/www.abao.org\/ventajas-fiscales\/"},"modified":"2026-01-13T17:04:16","modified_gmt":"2026-01-13T16:04:16","slug":"ventajas-fiscales","status":"publish","type":"page","link":"https:\/\/www.abao.org\/en\/ventajas-fiscales\/","title":{"rendered":"Tax benefits"},"content":{"rendered":"\t<div\n\t\tclass=\"abao-page-heading abao-page-heading--regular-type align wp-block-abao-page-heading\" id=\"abao-page-heading-69fc9cd6ec971\"\t>\n\t\t<div class=\"abao-page-heading__inner\">\n\t\t\t\n\t\t\t<h1 class=\"abao-page-heading__heading\">Tax benefits<\/h1>\n\n\t\t\t\t\t<\/div>\n\t<\/div>\n\n\n<div\n\tstyle=\"padding-top:var(--wp--preset--spacing--custom-80);padding-bottom:var(--wp--preset--spacing--custom-50);\" class=\"abao-text is-block-with-sidebar abao-text--regular-font-size abao-text--regular-width abao-text--single-column align wp-block-abao-text\" id=\"abao-text-69fc9cd6ecb06\">\n\n\t<div class=\"abao-text__inner is-block-inner\">\n\n\t\t<div class=\"abao-block__sidebar abao-block__sidebar--regular-width is-block-sidebar\"><\/div>\n\t\t<div class=\"abao-text__content is-block-content\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"abao-text__text is-text\">\n\t\t\t\t<p>The tax deduction is different depending on the province where the company has its tax base.<\/p>\n<ul>\n<li>Companies based in Vizcaya: the ABAO\u2019s opera season is considered a priority patronage activity under Provincial Law 4\/2019 on the Tax Regime applicable to Non-profit Entities and Tax Incentives for Patronage of the Historical Territory of Bizkaia.<\/li>\n<li>Companies based in Guipuzcoa, Alava and Navarre: the deduction is governed by the provincial laws of each territory. <\/li>\n<li>Companies based in the rest of the national territory: ABAO is considered a public utility association and the contribution has the status of a deductible expense for the purpose of Corporate Tax, under Article 25 of Act 49\/2002 of 23 December, on the tax regime applicable to non-profit entities and tax incentives for patronage.<\/li>\n<\/ul>\n\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<div\n\tstyle=\"padding-top:var(--wp--preset--spacing--custom-50);padding-bottom:var(--wp--preset--spacing--custom-50);\" class=\"abao-data-list abao-data-list--narrow-type is-block-with-sidebar align wp-block-abao-data-list\" id=\"abao-data-list-69fc9cd6ed762\">\n\n\t<div class=\"abao-data-list__inner is-block-inner\">\n\n\t\t<div class=\"abao-block__sidebar abao-block__sidebar--regular-width is-block-sidebar\"><h2 class=\"abao-block__sidebar-heading abao-block__sidebar-heading--regular-size\">Companies with tax base in:<\/h2><\/div>\n\t\t<div class=\"abao-data-list__content is-block-content\">\n\t\t\t<div class=\"abao-data-list__list\">\n\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-data abao-data-list__item-data--has-1-items\">\n\t\t\t\t\t\t<div class=\"abao-data-list__item-data-inner\">\n\t\t\t\t\t\t40 %\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-content\">\n\t\t\t\t\t\tNavarre *\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-data abao-data-list__item-data--has-1-items\">\n\t\t\t\t\t\t<div class=\"abao-data-list__item-data-inner\">\n\t\t\t\t\t\t35 %\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-content\">\n\t\t\t\t\t\tNational **\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-data abao-data-list__item-data--has-1-items\">\n\t\t\t\t\t\t<div class=\"abao-data-list__item-data-inner\">\n\t\t\t\t\t\t30 %\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-content\">\n\t\t\t\t\t\tAlava *\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-data abao-data-list__item-data--has-1-items\">\n\t\t\t\t\t\t<div class=\"abao-data-list__item-data-inner\">\n\t\t\t\t\t\t30 %\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-content\">\n\t\t\t\t\t\tGuipuzcoa *\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-data abao-data-list__item-data--has-1-items\">\n\t\t\t\t\t\t<div class=\"abao-data-list__item-data-inner\">\n\t\t\t\t\t\t45 %\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"abao-data-list__item-content\">\n\t\t\t\t\t\tVizcaya *\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n\t<\/div>\n<\/div>\n\n\n<div\n\tstyle=\"padding-top:var(--wp--preset--spacing--custom-50);padding-bottom:var(--wp--preset--spacing--custom-80);\" class=\"abao-text is-block-with-sidebar abao-text--small-font-size abao-text--regular-width abao-text--single-column align wp-block-abao-text\" id=\"abao-text-69fc9cd6edbb0\">\n\n\t<div class=\"abao-text__inner is-block-inner\">\n\n\t\t<div class=\"abao-block__sidebar abao-block__sidebar--regular-width is-block-sidebar\"><\/div>\n\t\t<div class=\"abao-text__content is-block-content\">\n\n\t\t\t\n\t\t\t\t\t\t<div class=\"abao-text__text is-text\">\n\t\t\t\t<p>* The Opera Season of Bilbao organized by the ABAO is a priority patronage activity within the sphere of culture under Article 33 of Provincial Law 4\/2019, of 20 March. <\/p>\n<p>** Donor loyalty: A 40% deduction (rather than the general 35%) can be applied provided donations of the same or a greater amount have been made to the same entity in the two immediately preceding tax periods.<\/p>\n<p>** The ABAO Bilbao Opera is a Public Utility association under Decree 247\/89, of 31 October, passed by the Department of the Presidency, Justice and Regional Development of the Basque Government on 23 November 1989 <\/p>\n\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<div\n\tstyle=\"padding-top:var(--wp--preset--spacing--custom-80);padding-bottom:var(--wp--preset--spacing--custom-80);\" class=\"abao-text is-block-with-sidebar abao-text--regular-font-size abao-text--regular-width abao-text--single-column align wp-block-abao-text has-background has-neutral-light-background-color\" id=\"abao-text-69fc9cd6f37ea\">\n\n\t<div class=\"abao-text__inner is-block-inner\">\n\n\t\t<div class=\"abao-block__sidebar abao-block__sidebar--regular-width is-block-sidebar\"><\/div>\n\t\t<div class=\"abao-text__content is-block-content\">\n\n\t\t\t\t\t\t<h3 class=\"abao-text__heading\">Would you like to associate your brand with our project?<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t<div class=\"abao-text__text is-text\">\n\t\t\t\t<p>We are at your disposal to jointly design the most effective collaboration.<\/p>\n\t\t\t<\/div>\n\t\t\t\t\n\t\t\t<div\n\tclass=\"abao-action-list abao-action-list--link-type align wp-block-abao-action-list\" id=\"abao-action-list-69fc9cd6f3a27\">\n\n\t<div class=\"abao-action-list__inner\">\n\n\t\t<div class=\"abao-action-list__list\">\n\t\t\t\t\t\t<div class=\"abao-action-list__item\">\n\t\t\t\t\t\t\t\t<a href=\"\/en\/contact\/\" target=\"\" class=\"abao-action-list__link nice-link nice-link--arrow\">\n\t\t\t\t\tContact us\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\n<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":44,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3918","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax benefits - ABAO-OLBE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.abao.org\/en\/ventajas-fiscales\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax benefits - ABAO-OLBE\" \/>\n<meta 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