FAQs
Desde Valencia para Valencia

The initiative, spearheaded by Ricard Camerana, Quique Dacosta, and Begoña Rodrigo and supported by the Valencian Association of Entrepreneurs (AVE), is backed by a comprehensive team of legal, tax, compliance and auditing experts from PwC, as well as a cybersecurity team from S2 Grupo.These collaborations ensure full confidence in both the collection and disbursement processes, guaranteeing transparency, security, and thorough auditing.
Our focus is to create a project that is transparent, legal, and, above all, secure with traceability that allows for the tracking of funds at all times.

Mamás en Acción (www.mamasenaccion.es) has been selected as the recipient of all donations. With over 10 years of experience, this Valencia-based association benefits from the tax advantages outlined in Law 49/2002 as a public utility organization. This status allows donors to access all available tax incentives under Spanish law.

Bureau Veritas will certify that all processes, from fund reception to subsequent allocation, comply with the highest standards of transparency, efficiency, and traceability.

a. Donate through Table 0: https://desdevalenciaparavalencia.com/mesa-0/

Select whether you are an individual or a legal entity, fill out the form, and proceed with payment via credit card or bank transfer to the account number displayed, including the specified reference.

b. Partnered Restaurants/Initiatives:

If you are a business or retailer wishing to raise money through product sales and donate all or part of the proceeds to the initiative, you can transfer the funds via Table 0 https://desdevalenciaparavalencia.com/mesa-0/

c. Solidarity Dinners

Make a donation through the payment platform, which grants you a seat at a selected charity dinner, subject to availability. For details, visit https://desdevalenciaparavalencia.com/cenas-solidarias/

*100% of contributions through any of these three methods will be considered donations and are eligible for applicable tax incentives under Spanish law.

*In all three cases, a receipt with your details will be sent by email. Donation certificates, necessary for tax deductions, will be issued later and sent to the email address provided in the form. These certificates are generated progressively but will always be delivered before January 30th to ensure they can be applied in the corresponding tax returns.

Donations can be made via credit or debit card, bank transfer, or other payment methods available on the platform.

They can be consulted on the website via the following link: GENERAL TERMS AND CONDITIONS. These regulate the voluntary and irrevocable donation process carried out through DVPV, as well as the rights and obligations that may arise from the relationship between the association Mamás en Acción and the donor.

Donations will be made through the initiative’s website www.desdevalenciaparavalencia.com, with the recipient being the association Mamás en Acción (www.mamasenaccion.es). This association was chosen because it is based in Valencia, has over 10 years of experience, and benefits from the tax advantages provided under Law 49/2002, as it is declared a public utility organization.

Spanish tax regulations, specifically Law 49/2002, dated December 23rd, on the tax regime for non-profit entities, do not set any quantitative limit for donations that a non-profit entity can receive.

Yes, they are channeled through the same association Mamás en Acción. As the account
is based in Spain, donors from outside Spain and outside the EU must check how this transaction is taxed in their countries and whether it grants access to tax incentives.

There are plans to implement an international platform that operates in most countries worldwide, allowing anyone who wishes to make an international donation to do so
and potentially benefit
from their country’s tax incentives.

Taxpayers resident in Spain may apply deductions in the
Personal Income Tax for donations made, according to
Article 19 of Law 49/2002, of December 23rd. The deduction system is structured as follows:

1. For the first €250 donated: 80% deduction of the amount
   donated.
2. For amounts exceeding €250: 40% base deduction.

If donations to the same entity equal or exceed the amount donated in the previous two tax periods (recurring donations), the percentage increases to 45%.
These deductions are subject to the general limits established in Law 35/2006, dated November 28th, on Personal Income Tax.

For legal entities:
According to Article 20 of Law 49/2002, they are entitled to a deduction from Corporate Tax as follows:

1. 40% deduction of the donation base.
2. 50% deduction if donations to the same entity equal or exceed the amount donated in previous tax periods (recurring donations).

The donation is not deductible as an expense in the Corporate Tax base, but it does generate entitlement to the deduction.

In principle, there is no difference in the information that must be provided by an individual
compared to a legal entity.
However, to prove the right to the deduction in
IRPF (for individuals) or IS (for legal entities),
the donor must possess the certificate issued by Mamás
en Acción.
According to Article 24 of Law 49/2002 and Article 6 of Royal Decree 1270/2003, of
October 10th, the certificate must contain:
– Tax ID (NIF) and full identifying details of the donor
– Tax ID (NIF) and full identifying details of Mamás en Acción
– Explicit mention that Mamás en Acción is a beneficiary under the law
49/2002
– Date and amount of the donation for monetary donations
– Documentary proof of delivery for in-kind donations
– Purpose of the donation in line with the organization’s goals
– Mention of the irrevocable nature of the donation

All contributions, whether through TABLE ZERO or SOLIDARITY DINNER, will be considered 100% DONATIONS. A preliminary receipt will be sent by email with the amount entered in the form. Subsequently, donation certificates will be issued and sent by email to the address provided. However, the certificate will not be received immediately or automatically; it will be sent in donation order, with a deadline of January 30th to ensure donors can apply the appropriate tax incentives.

Donations are irrevocable, and there is no option to cancel or request a refund for one-off donations. As stated in the Terms and Conditions section on the website: GENERAL TERMS AND CONDITIONS

The organization of DVPV has determined that all donations will be monetary, made exclusively through the channels established on the website
www.desdevalenciaparavalencia.com, and under no circumstances in cash or as in-kind contributions.
If suppliers wish to provide products, raw materials, or services at no cost to the chefs to help minimize the costs of their dinners, these contributions will not be considered donations to the DVPV initiative.
Each supplier must handle this matter internally with their advisors, but ultimately: For VAT: It would be treated as self-consumption (a gift to the chefs) and would not be taxable because it is subject to a zero rate.
For Corporate Tax: It would not qualify for any fiscal incentive, as this donation (a gift to the chefs) is a non-deductible expense.

From a legal perspective, there are no differences. Restaurants and other initiatives raising funds
should make donations from the proceeds of their business or project via the DVPV website through the TABLE 0 platform. They will
then receive a donation certificate to apply for any applicable tax incentives in the relevant tax category.

The PwC team will develop governance and good fund management procedures (internal control) for the received funds.
The Mamás en Acción association will use a dedicated and exclusive account where all transactions related to donations and subsequent payments of aid will be recorded solely for this purpose.

Tax deductions for donations (donors):
Donors must retain both the donation certificate and the transfer receipt.

For general inquiries regarding operation, communication, collaboration, or participation:
info@desdevalenciaparavalencia.com
For questions or requests regarding donations made:
donaciones@desdevalenciaparavalencia.com