2026 Cancer Research Year: Maximum Tax Deductions for Sponsoring Companies

Key data

Companies seeking to optimize their tax burden while financing oncological research now have a three-year window to do so with the maximum advantages of the Sponsorship Law. The Order CNU/1088/2026, published on October 16, 2026, creates the inter-administrative body that certifies which private expenses and investments meet the requirements of the "2026 Cancer Research Year" program, declared an event of exceptional public interest by RDL 12/2026.

Without that certification, oncological sponsorships are taxed under the general regime. With it, access is gained to the maximum deduction bracket contemplated in Law 49/2002. The difference can be very significant in terms of effective tax savings.

What does this regulation establish?

Order CNU/1088/2026 creates an inter-ministerial collegiate body attached to the Carlos III Health Institute. Its main function is to certify that expenses and investments made by private entities align with the objectives of the "2026 Cancer Research Year" program. That certification is the prerequisite for companies to apply the maximum tax benefits of Law 49/2002.

The body integrates representatives from the following organizations and institutions:

The program was declared an event of exceptional public interest through RDL 12/2026, which is the usual mechanism in Spain to activate the maximum tax regime of Law 49/2002 around events or initiatives of national relevance.

Economic and operational impact

The impact for companies is exclusively positive: it is an opportunity for tax savings, not a new obligation or cost. The regulation does not generate additional public spending and does not impose burdens on any sector.

The economic keys for companies are:

• Maximum legal deduction: certified sponsorships and donations are taxed under the most favorable regime of Law 49/2002, which contemplates the highest deduction percentages available in the Spanish legal system for sponsorship.
• Three-year time window: the program is active from June 1, 2026 to May 31, 2029, allowing contributions to be planned across several fiscal years.
• Certification requirement: only expenses and investments certified by the managing body entitle the maximum deduction. Without prior certification, sponsorship is taxed under the general regime.
• Operational cost: the certification process involves proving that financed activities align with the objectives of the oncological program. It is an administrative procedure, not a costly audit.

Who does it affect?

• Companies with CSR or scientific sponsorship programs that want to optimize their contributions to oncological research from a tax perspective.
• Corporate foundations that finance cancer research projects.
• Large corporate donors that typically channel resources to AECC, CNIO, CRIS Cancer or other oncological entities.
• CFOs and tax directors that plan sponsorship strategy for fiscal years 2026, 2027 and 2028.
• Tax advisors and CSR consultants that manage the sponsorship deduction portfolio of their clients.
• Non-profit entities that act as intermediaries or executors of certifiable oncological projects.

Practical example

A pharmaceutical company decides to allocate €500,000 to sponsor an oncological research project managed by CNIO during 2027. Without certification from the managing body created by Order CNU/1088/2026, that contribution is taxed under the general sponsorship regime of Law 49/2002.

If the company requests and obtains certification from the inter-administrative body —proving that the project aligns with the objectives of the "2026 Cancer Research Year"— the same €500,000 contribution benefits from the maximum deduction bracket contemplated in Law 49/2002 for events of exceptional public interest.

The process: the company contacts the managing body (attached to ISCIII), presents the project and expense documentation, and obtains the certification that proves alignment with the program's objectives. With that certification, it applies the maximum deduction in its Corporate Income Tax return for the corresponding fiscal year.

What should companies do now?

1. Identify if you already finance oncological activities: review whether your company makes donations, sponsorships or investments in cancer research that could be certifiable under this program.
2. Contact the managing body (ISCIII): the Carlos III Health Institute is the seat of the inter-administrative body. Request information about the procedure for certifying expenses and investments.
3. Verify that activities align with the program's objectives: the body certifies only expenses that align with the objectives of the "2026 Cancer Research Year". Make sure your sponsorship meets that requirement before committing funds.
4. Plan contributions across the three available fiscal years: the program covers June 1, 2026 to May 31, 2029. You can distribute contributions across fiscal years 2026, 2027 and 2028 to optimize the deduction in each tax year.
5. Coordinate with your tax advisor: ensure that the certification obtained is properly documented to apply the maximum deduction of Law 49/2002 in the Corporate Income Tax return.

Official source

Consult complete regulation at official source

Notice: This article is purely informational in nature and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-21527