NEW PREMISES

New residence project

We would like to call churches, pastors, Christian brothers and sisters, friends and all who know us, first of all to pray for us and, secondly, to pray for our future and assist in making the “New Emmanuel Children’s Home” a reality.

Where we are

As you know, our Home, the RIE, is located in the town of Sant Just Desvern, in a house whose use was granted to us by some believers whose generosity has gone beyond anything we could have imagined. We have been in that house for more than 40 years without having to pay any rent.​.

Right now, socioeconomic conditions, especially those related to family mobility, are causing an exponential increase in the percentage of children living in poverty in our cities. This translates into a greater number of children living in severe poverty, moderate poverty or with incomes bordering on poverty.

This social situation is raising awareness among institutions, which are devoting more economic resources to the care and protection of children in precarious situations. However, this help is not enough to reach all the children who need it.

As Christians, through the Emmanuel Children’s Home, we must continue to provide an effective response to society’s needs. We have to adapt our facilities to new demands and social realities. Our current premises do not meet the conditions for:

 

  • Welcoming more children who need help.
  • Providing them with a safe and appropriate space for their comprehensive development.
  • Offering them the tools they need to overcome difficulties and build a better future.
Where we are going

For some time now we have had the vision of reaching out to help more children and more families and, therefore, the need to change location, since our current premises do not really meet our requirements, and neither do they comply with current regulations to allow them to be expanded and continue to house the Emmanuel family.

We call on the solidarity of the community to help us adapt our facilities and to continue being a light of hope for the most vulnerable children. Together we can build a better future for many children.

We have already had a preliminary design for a new building drawn up by the Ambròs Monsó architectural studio. It is an inspiring project and well adapted to the needs and legal requirements of a children’s home.

In a few days we will be making a down-payment on the land purchase and from there we will take the necessary steps to make the “New RIE” a reality, with God’s help.

“The Lord is good to all; he has compassion on all he has made. All your works praise you, Lord; your faithful people extol you.”
Psalm 145:9-10

Deduction for donations

 

Increase in the deduction for donations from January 1, 2024:

In the BOE of December 20, Royal Decree Law 6/2023, of December 19 (RDL 6/2023), was approved, which with effect from January 1, 2024, modifies Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, with the main objective of improving tax incentives for patronage, whether it is carried out by individuals, legal entities or non-residents.

Account holder: Residencia Infantil Emmanuel
Account number: ES51 2100 0831 1102 0130 6193

 

IRPF deductions in Spain

This does not apply to the Basque Country and Navarre. Please consult your advisor.

First 250€ - 80% deduction

The 80% deduction percentage of the personal income tax rate will be applied to the first 250 euros of donations, gifts or set of contributions with the right to deduction (previously 150 euros).

More than €250 40% deduction

For deductions exceeding €250, a deduction rate of 40% (previously 35%) will be applied

 

  • Annual donation of €1000, refund at the time of the declaration of €500
  • Annual donation of €5000, refund at the time of the declaration of €2100
Other applicable deductions

If in the two immediately preceding tax periods donations, gifts or contributions have been made in favor of the same entity, with the amount of the donation, gift or contribution in this year and in the previous tax period being equal to or greater, in each of them, than that of the immediately preceding year, the deduction percentage applicable to the deduction base in favor of this same entity that exceeds 250 euros will be 45% (previously 40%).

Corporate tax for Spain

This does not apply to the Basque Country and Navarre. Please consult your advisor.

Deduction 40%

The percentage of deduction from the full tax rate based on deductions for donations, gifts and contributions with the right to deduction is increased from 35% to 40%.

Reach 50% deduction

This percentage may be 50% (previously 40%) if in the two immediately preceding tax periods donations, gifts or contributions with the right to deduction have been made in favor of the same entity, the amount of the donation in this tax period and that of the previous tax period being equal to or greater than, in each of them, that of the immediately preceding tax period.

Other notes

The basis for this deduction may not exceed 15% of the taxable base for the tax period (previously 10%). Amounts exceeding this limit may be applied in tax periods ending in the next ten years.