Your generous donation will help us make significant progress towards achieving our goal of developing inspired chiropractic leaders, advocates, and providers, all while paying tribute to our rich history. 

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Making a difference in people’s lives

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.

With the help of the wider chiropractic community, this resolute group raised over €1 million in donations within three years to establish and develop the college.

Over the years, the BCC has made significant progress, expanding from a modest private facility to a state-of-the-art clinical teaching center covering 1000 square meters, with some classes held at the UPF’s campus, and forging partnerships with two top public universities in Spain. However, to continue this upward trajectory, the BCC needs ongoing financial support for growth, staffing, collaborative agreements, and curricular development.

While tuition has been the primary source of funding since the college’s inception in 2009, diversifying the financial base now is crucial to ensuring the BCC remains a world-class institution producing top-quality graduates. Your donation can help us achieve this goal. 

Terms and Conditions of donation

Donations made by Spanish tax residents

Donations made by individuals are subject to the following deduction rules: 

Income taxpayers can claim a deduction of 75% for donations up to the first 150 euros. For donations above this amount, taxpayers can claim a deduction of 30%, or 35% if they make periodic donations to the same non-profit organization for at least three years at an equal or higher amount. 

In 2015, these deductions were temporarily reduced to 50%, 27.5%, and 32.5%.

There is a limit on the deduction amount for donations to cultural assets, which cannot exceed 10% of the taxpayer’s taxable income. Any excess deduction beyond this limit cannot be claimed.

Donations made by legal entities are subject to specific deduction rules. 

Corporations are entitled to deduct the full amount of tax, which is 35%, for donations, gifts, or contributions to foundations. If the donation consists of assets or rights, the donor entity may deduct from the tax amount up to 35% of its book value, provided that the assets or rights become part of the active material of the donee entity and contribute to achieving its objectives.

However, there is a limit on the deduction amount for these donations. The basis of the deduction cannot exceed 10% of the taxable income of the tax period. Any excess amount beyond this limit can be applied in the tax periods ending in the next ten years or beyond (Artº 20.2).

Donations made by non-Spanish tax residents

When a non-Spanish tax resident, whether an individual or legal entity, makes a monetary donation to a resident donee within Spain, taxation will be applied in the country of origin, as long as the donation’s purpose, contribution, or gift is located outside of Spain at the time of the legal act’s implementation. It’s important to note that payment must be made directly by the taxpayer. If it’s made on their behalf, the donation, contribution, or gift is still valid and creates a new legal relationship between the donor and the donee. This could potentially result in a new donation, depending on the circumstances. 

Legal Framework

On December 24, 2002, the Boletín Oficial del Estado (BOE) defined the legal framework for the taxation of non-profit entities and tax incentives for sponsorship or patronage (Patronage Law) in Law 49/2002 of 23 December, which includes the 2015 modification. The law applies to foundations that meet the requirements specified in Article 3. Subsequently, on December 27, the BOE also published Law 50/2002 of 26 December, which deals with Foundations.