Tax-Efficient Donations by UK Taxpayer
Although the Chaplaincy is not a registered UK charity, exemption from UK income tax is granted when donations are channelled through the Diocese in Europe. The tax which has been paid, on the giving of Church people, can be recovered from the Inland Revenue. This is good stewardship of resources.

Downloadable forms
The relevant form is available underneath this page.  Please remember to include a bankers order form with either of the declarations

Gift Aid – How does it work?
Gift Aid is surprisingly easy to use. It can apply to donations of any amount, large or small, cheque, postal order, direct debit, standing orders in Sterling or Euro.
If you are a UK taxpayer, all you have to do is give the Diocesan office, on behalf of the Costa del Sol (West) Anglican Chaplaincy a simple Gift Aid declaration. This will only involve completing a short form. What’s more, one single Gift Aid declaration can apply to all past donations you have made (since April 2000) and to all future donations you make.
As a higher-rate taxpayer looking to reclaim tax from your donation, all you have to do is remember to include details of your charitable gifts on your tax form. Also, from April 2003, higher rate taxpayers were able to reclaim tax relief from donations paid to charity both during the previous tax year and during the current tax year, which means the relief is paid that much quicker.

Donors who are liable to tax at the basic rate
If a donor wishes to make a regular net contribution of saying £100 to the Chaplaincy, this is paid from their gross income of £128.21, on which they have to pay income tax. At a 22% basic rate of tax, they pay £28.21 in tax, leaving £100 to be paid to the Chaplaincy. The Chaplaincy can then recover tax at the basic rate from the Inland Revenue and the gift is worth more to the Chaplaincy than one that does not qualify for tax relief.

Donors who are liable to tax at the higher rate
Donors who are liable to tax at the higher rate (40%) will have paid £51.28 in tax. The Chaplaincy can re-cover tax only at the basic rate but the higher rate relief can be claimed back by the donor by entering the details on their Self Assessment tax return. A net gift of £100 to the Chaplaincy then only costs the donor £76.93. The Chaplaincy will hope that this reclaimed tax will be used to increase the donation at no extra cost.

Do you qualify?
Providing you pay as much tax (income and/or capital gains) as the Chaplaincy will be entitled to reclaim on your donations in the same financial year, you are entitled to use Gift Aid. For example, if you wish to Gift Aid your charitable donations that total £100 in one year, you will need to have paid at least £28 to the taxman in respect of that tax year.

Share Giving
Giving shares to the Chaplaincy is not a new idea, but since April 2000, there is a new tax incentive to make Share Giving even more attractive. Individuals who give shares to charity are entitled to claim back full tax relief against the value of those shares. So, a gift of shares worth £1,000 will only cost a higher rate taxpayer £600, or £780 for lower rate taxpayers and furthermore, no capital gains tax will apply.
There are many reasons why giving shares might appeal to you. You might hold windfall shares as a result of privatisation or demutualisation that are effectively gathering dust, making little difference to you, but they could make a big difference to a charity. Or, you may own small parcels of shares, perhaps as a result of an inheritance that you regard as a bit of a nuisance as they generate more paperwork than income. These could be turned into something of real value to others by donating these shares to charity.

How does it work?
Tax relief is available to UK taxpayers donating shares and securities listed on the UK Stock Market, the Alternative Investment Market, and recognised stock exchanges overseas. It is also available for units in a UK unit trust, shares in a UK open-ended investment company (OEIC), and some similar foreign investments.
You can claim tax relief equal to the market value of the shares on the day you make the gift, together with any associated costs such as broker fees. Furthermore, capital gains tax (CGT) on any increase in the value of the shares since you bought them, will not apply. However, if your shares have gone down in value, you should be aware that you will not be able to use this loss to offset any other CGT liability you may have.

The Spanish tax rules allow you to give one-off donations to charity or regular donations to charity and receive, at the end of the financial year, up to 75% of those donations back through a reduction in your tax bill. You can reduce your Spanish tax bill by up to 10% using this method.

You should ask the Treasurer for a certificate “certificado de donaciones” to prove your charitable contributions have been made and you should fill out the Modelo 182. If you are on the envelope scheme we may be able to record your weekly contributions to the church and provide a certificate at the end of the year to you.

If those contributions say, are 20 euros per week, for 50 weeks that amounts to 1000 euros and the certificate returned with your tax form in April will reduce your tax bill by 75% of 150 euros and 30% of 850 euros, which is 367.50euros (2016 figures). Though you would have to be paying 3,675euros in tax anyway to have that reduction.

Of course, if you manage to do it, it would be wonderful if you felt able to donate some of that 367.50euros back to the church!

If you run a company and pay tax the reduction in corporate tax is up to 40%, with the same maximum 10% of taxes paid limit.

For more information see here and here shows you how to fill out the Modelo 182 online.

NB. Both individuals and corporations have a limited tax base of the deduction which cannot exceed 10% of the total taxable base for the period.