DonArte

What DonArte is

DonArte is a charitable art-auction initiative developed with Proyecto Hombre Sevilla and Altruismo Fiscal. Artists or collectors donate work whose opening bid equals its professional appraisal; the amount a buyer bids above that valuation is treated as a pure donation to Proyecto Hombre Sevilla.

How the auction works

• The artwork is donated directly to Proyecto Hombre at no cost
• A professional appraiser establishes the opening price
• A partner gallery exhibits the work and manages bidding from the appraised amount
• The successful bidder pays Proyecto Hombre directly, without an intermediate payment platform
• Proyecto Hombre pays the gallery commission, retains the remainder and issues a tax certificate for the charitable portion

Tax structures described

The project cites Spain's Law 49/2002 on nonprofit patronage and guidance from the national tax authority. It distinguishes three methods:

• Auction with a charitable portion: the amount above appraisal is a donation by the buyer that may be deductible from Spanish personal income tax
• Patronage with a reward: a cash donation with the artwork as a symbolic reward, provided its value does not exceed 15% of the donation or €25,000
• Mixed transaction: purchase at market value with an invoice plus a separate donation for the additional amount

One published example uses a €4,100 bid for a work appraised at €2,500. The €1,600 charitable portion is shown as generating €740 in personal-income-tax relief, producing a stated net cost of €860 for that portion. The site cites an 80% deduction on the first €250 and 40% on the remainder, rising to 45% for repeat donors. It says an international firm provides tax advice and that binding consultations with Spain's tax authority are contemplated.

Use of funds

Proceeds support Proyecto Hombre Sevilla, which works in addiction prevention, treatment and social reintegration with people experiencing addiction and their families. Programs cover schools and families, outpatient and residential treatment, and support for returning to employment and community life.

Participation

Professional artists, private collectors, heirs and companies can donate artwork. The site names Alberto García-Alix and Cristina García Rodero among participating artists. Prospective bidders can register for the next-auction notice and use an online calculator to estimate possible tax relief.

Tax treatment depends on the transaction and the bidder's circumstances, so the appraisal, invoice, donation certificate and current Spanish tax rules are material documents for each sale.