PATRONAGE

Contributions received through sponsorship and patronage, whether financial or in-kind, support the institution’s work and help promote and disseminate the Spanish language and culture. They also strengthen the self-financing capacity of the Instituto Cervantes headquarters and all its centres. The Instituto Cervantes works in partnership with public and private organisations, both in Spain and abroad, as demonstrated by the more than 570 cooperation agreements in force in 2021.

The Instituto Cervantes manages sponsorship relationships at its headquarters through an institutional sponsorship programme. This programme brings together companies willing to share projects and ideas aimed at promoting and raising awareness of the value of the Spanish language, as well as supporting initiatives that help strengthen Spain’s international image and national brand.

In developing future projects, the Instituto Cervantes firmly believes in the importance of cooperation between the public and private sectors. Companies are therefore encouraged to work together, either through broad partnerships or specific projects, to increase the visibility and impact of our activities and promote a dynamic, modern and united image of Spain abroad.

The Instituto Cervantes is grateful for the generosity of the organisations that recognise the value of the Spanish language and the culture of the Spanish-speaking world. Through their support and commitment, these organisations make an essential contribution to achieving the institution’s objectives.

The Instituto Cervantes is among the institutions, foundations, universities and public research organisations eligible to receive private-sector contributions to finance activities of general public interest.

Forms of Collaboration and Tax Incentives

There are two forms of collaboration, each offering specific tax incentives:

1. Donations

Donations may be deducted from the donor’s corporate income tax liability, in accordance with Article 17 of Spanish Law 49/2002.

Activities undertaken by the Instituto Cervantes to promote and disseminate the Spanish language and culture through digital networks, new technologies and other media are classified as priority activities for patronage, as established annually in Spain’s General State Budget.

This designation increases the applicable tax deduction rates and limits established under Spanish patronage legislation by five percentage points.

2. Business Collaboration Agreements for Activities of General Public Interest

Contributions made under these agreements are fully deductible as expenses for corporate income tax purposes, in accordance with Article 25 of Spanish Law 49/2002.

To enhance the value and impact of each partnership, the Instituto Cervantes will work closely with the collaborating organisation to develop mutually agreed activities linked to the project, enriching the collaboration and increasing its visibility and significance.