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Donations, inheritances and legacies

The Mariñas-Betanzos Association, which is the managing body of the Biosphere Reserve Mariñas Coruñesas e Terras do Mandeo since 2013, is a non-profit organisation with three objectives: the improvement of the quality of life, the creation of employment in the rural areas and the improvement of local resources and of the territory.

The Mariñas-Betanzos Association was founded in the 2008 and its priority scope of action includes the municipalities of Abegondo, Aranga, Arteixo, Bergondo, Betanzos, Cambre, Carral, Cesuras, Coirós, Curtis, Culleredo, Miño, Irixoa, Oleiros, Oza-Cesuras, Paderne, Sada e Sobrado. Nevertheless, this scope could be extended in order to attend to other operational needs related to Mariñas-Betanzos Association programs or activities.

The Biosphere Reserve MCeTM aims to recover the interrelationship between the population and the environment and also to the recovery and the preservation of the economic, natural and cultural resources.

Would you like to contribute in the development of the Mariñas-Betanzos Association objectives?

If you are a natural person or a legal one, you can support our project. In fact, you can do that, for example, through a donation or even turning our association into a beneficiary in your heritage.


Donations are when a (natural or legal) person in life gives another one a property or a right.

This donation is made without receiving any remuneration in return.

In relation to the figure of the donation, it must be clarified that the person that donates has the ability to retain the usufruct as long as his life. The usufruct allows the person to enjoy it as long as his life. In other words, he is not the owner, but he can use this property or right.

Did you know that donations may have tax benefits?

Depending on who is the beneficiary of the donation, this may have some tax advantages. For example, the non-profit making bodies under the law 4/2002 (Fiscal Regime Law for non-profit organizations) as in the case of Mariñas-Betanzos Association, the person may benefit from issues such as:

Natural person:

  • A 75% deduction from the first 150 euros donated.
  • 30% of the part exceeding the first 150 euros, which can be 35% for donations to a single entity (when the person has made donations to the same entity for three consecutive years)*.
  • In case there is an equity increase due to the donation to a non-profit organization, the natural person is exempt from paying taxes in IRPF. Besides, this natural person would also be exempt of the tax related to the increase in the value of urban land (IIVTNU)

(*) With the limit of 10% from the taxable base of the taxpayer.

More information in the Tax Agency website:


Legal person:

  • A 35% deduction from the corporate taxes. The limit of the basis deduction is 10% from the taxable base of de tax year. In case that a legal person makes for three consecutive years, the deduction could achieve 40%.
  •   Exemption in corporate tax by the positive charge as a result of a donation to a non-profit organization. Besides, this legal person would also be exempt of the tax related to the increase in the value of urban land (IIVTNU).


In accordance with Galipedia, “the term inheritances is used in Law in order to talk about the legal act through a person who dies could transfer his properties, rights and obligations to other people -heirs-. The heir is the natural or legal person who has the right to the total or to a part of the properties of a heritage. The heir may be the one which appears in the will or the person that is recognized as an heir by the law because the lack of a will or by the application of the law“.

The inheritances consist of the properties, rights and also the obligations of a person that endure beyond his life. A person could get his heritage after his death through the will. It is a document that is usually executed in presence of a notary.

In accordance to the current regulations, the inheritances have some limits or legal restrictions such as the one related to the rights of the forced beneficiary. The Galician Civil Law establishes the compulsory legitimate call for the descendants of a natural person in a quarter of his properties. In Galicia, a person could get a ¾ of his inheritances, except in the case that there are no forced heirs.


The legacy is the transmission of a specific part of the heritage of the dead person which is included in the will. In the case of legacies, you can only leave that part of the heritage that is freely available.

Legacies could be transferred to natural or legal people, but they have to be included in a will expressly.

What does the Mariñas-Betanzos Association do with the money or with the properties received through donations, inheritances or legacies?

The Mariñas-Betanzos Association is committed to use the money of the properties received in projects and actions that allow to achieve the main objective of developing the territory and the improving of the population quality life through the valorization of the natural and cultural heritage and also through the promotion of the social cohesion.


How do I make a donation or leave an inheritance or legacy to the Mariñas-Betanzos Association?

To make a donation or leave an inheritance or legacy to Mariñas-Betanzos Association you can contact us in the telephone 981 669 541 or in the email info@marinasbetanzos.gal. We will try to help you with any procedure in order to fulfill your desires. In any case, if you go to a notary, you could also start with this procedure.

If you want to contribute with these actions, these are our details:

  • Corporate Name: Asociación Mariñas-Betanzos
  • Registered office: Antiga Cámara Agraria. San Marcos, s/n 15318 Abegondo (A Coruña).
  • C.I.F: G70180807
  • Number of inscription in the Register of Galician Interest Foundations of Xunta de Galicia: 2009/012746-1 (AC)

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