The Mariñas-Betanzos Association, managing entity of the Mariñas Coruñesas and Terras do Mandeo Biosphere Reserve (MCeTM) since 2013, is a non-profit organization that seeks to improve quality of life conditions, create rural employment, as well as enhance local resources and the territory.
Founded in 2008, the Mariñas-Betanzos Association’s primary area of action includes the Municipalities of Abegondo, Aranga, Arteixo, Bergondo, Betanzos, Cambre, Carral, Cesuras, Coirós, Curtis, Culleredo, Miño, Irixoa, Oleiros, Oza-Cesuras, Paderne, Sada and Sobrado, without prejudice to extending its reach due to operational needs of its programs and activities.
The objectives of the MCeTM Biosphere Reserve are aimed at largely recovering the interrelation between humans and nature, as well as the recovery, conservation/adaptation, and enhancement of natural and cultural heritage resources.
ARE YOU INTERESTED IN CONTRIBUTING TO THE DEVELOPMENT OF THE MARIÑAS-BETANZOS ASSOCIATION’S WORK?
Whether you are an individual or a legal entity, you can contribute your grain of sand to our project. For example, through a voluntary donation or by naming our association as a beneficiary in your inheritance.
DONATIONS
A donation consists of a person (natural or legal) transferring an asset or a right to another person (natural or legal) during their lifetime.
This transfer is made without receiving any compensation in return.
Regarding the concept of donation, it’s worth clarifying that the donor has the possibility of retaining the so-called usufruct while alive. The usufruct allows the person granting the property to maintain its enjoyment while alive, that is, they are not the owner, but retain the power to use the property.
DID YOU KNOW THAT DONATIONS CAN HAVE TAX BENEFITS?
Depending on who the beneficiary of a donation is, it can have tax advantages. For example, non-profit entities covered by law 49/2002 (Tax Regime for Non-Profit Entities and Tax Incentives for Patronage), such as the Mariñas-Betanzos Association, can benefit from aspects such as:
INDIVIDUALS:
- A 75% deduction for the first €150 donated*.
- 30% of the part exceeding the first €150, which can be 35% for loyal donations to the same entity (that is, when you have been donating to the same entity for three consecutive years)*.
- In the event of a capital gain due to a donation to a non-profit entity, individuals are exempt from paying income tax for this reason. They would also be exempt from the Tax on the Increase in Value of Urban Land (IIVTNU).
(*) With the limit of 10% of the taxpayer’s taxable base.
More information at the
LEGAL ENTITIES:
- 35% deduction in Corporate Tax. The deduction base limit is 10% of the taxable base for the tax period. For loyal donations, the deduction can reach 40%.
- Exemption in corporate tax for positive income as a result of a donation to a non-profit entity. They would also be exempt from the Tax on the Increase in Value of Urban Land (IIVTNU).
INHERITANCE
As stated in Galipedia, “The term inheritance is used in Law to refer to the legal act by which a deceased person transfers their assets, rights, and obligations to another person or persons, who are called heirs. Thus, an heir is understood to be the natural or legal person who has the right to all or part of the assets of an inheritance. The heir can be the one who appears as such in a will, or those to whom the law recognizes such legal status, whether due to the absence of a will or the application of mandatory rules such as legitimate portions”.
In this way, the inheritance is made up of the assets, rights, and also the patrimonial obligations of a person that endure beyond their life. A person can dispose of the destination of their assets after death through a will. This is a document that is usually granted before a notary.
According to the current regulations in each territorial area, inheritances have legal limitations or restrictions, for example, regarding respecting the rights of forced beneficiaries. The Galician Civil Law, for example, establishes the so-called mandatory legitimate portion for the descendants of a natural person at one-fourth of their assets. Therefore, in Galicia, currently, one can freely dispose of the destination of ¾ of their assets, except in cases where there are no forced heirs.
LEGACY
A legacy is called the transmission through a will of a specific part of the deceased person’s estate. Only that part of the estate that is freely disposable can be left as a legacy, that is, not the legitimate portion that corresponds to forced heirs. Legacies can be transferred to natural or legal persons, but they must be explicitly included in a will.
WHAT WILL THE MARIÑAS-BETANZOS ASSOCIATION DO WITH THE MONEY/ASSETS RECEIVED THROUGH DONATIONS, INHERITANCES, OR LEGACIES?
The Mariñas-Betanzos Association commits to using the money or assets received in projects and actions that allow achieving its ultimate goal of enhancing the territory, focusing on improving the quality of life of the local population through the valorization of natural and cultural heritage and the promotion of social cohesion.
HOW DO I MAKE a DONATION OR LEAVE AN INHERITANCE OR LEGACY TO THE MARIÑAS-BETANZOS ASSOCIATION?
To make a donation, leave an inheritance or a legacy to the Mariñas-Betanzos Association, you can contact us at phone number 981 669 541 or email info@marinasbetanzos.gal and we will try to advise you on the procedure to follow to fulfill your wishes. In any case, if you go to a notary, you can also initiate the necessary procedures.
OUR DETAILS TO BE BENEFICIARIES OF THESE ACTIONS ARE:
Registered office:
Tax ID Number:
Registration number in the Galician Foundation Registry of Public Interest of the Xunta de Galicia: