Thanks to many readers, Smartvigo has been able to overcome all kinds of difficulties, including a pandemic, and continue reporting freely. However, economic instability causes greater difficulty in reporting freely and this is where your help, no matter how small it may seem, its important and can be decisive. We believe in free information. Well, without a doubt, additional avenues of financing are needed that allow media like this to overcome the obstacles that they will encounter in their desire to inform freely.

Smartvigo collaborates with the Spanish association against cancer and will annually donate 2% of all contributions to Smartvigo to help in research that can innovate and find new solutions in this common fight for everyone.

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This donation made to Smartvigo is voluntary and does not require any type of compensation. Smartvigo is not an entity declared of public utility, nor does it meet the requirements listed in article 3 of Law 49/2002 to be considered, for the purposes of said Law, as non-profit entities and therefore, in no case will the donations made to Smartvigo. can be considered deductible.

Contributions made by natural persons will not be considered a deductible expense to determine the tax base as established in article 68.3 of the LIRPF in relation to deductions for donations and other contributions.

Contributions made by legal entities will not be considered a deductible expense to determine the tax base of the donor entity as established in article 15 e) of the TRLIS in relation to donations and gifts. (the Supreme Court analyzes article 14.1.e), an analysis from which it draws the following conclusions:— Donations and liberalities are not deductible expenses in corporate tax—understood as the provisions of economic significance, susceptible to accounting, made gratuitously—that is, expenses that, having an accounting reflection, are carried out with animus donandi.)

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