Every year, Andalusian brotherhoods manage a Charity Fund that channels social aid — and with it, a volume of tax deduction that today remains largely dormant.
Every contribution to the brotherhood's Charity Fund is channeled to generate, beyond the immediate social effect, the tax deduction recognized under Law 49/2002.
Dedicated documents for Seville, Málaga and aggregate Andalusia, estimating dormant deduction by diocese.
Launch is synchronized with July 2, 2027, coinciding with the same fiscal-liquidity peak that activates Redona.
Dialogue with the Council of Brotherhoods of Seville, Cáritas Córdoba as the first diocese to back the initiative, and a connection to the Dicastery for the Service of Charity.
Illustrative example based on current deduction brackets. Not a substitute for tax advice.
| Tax dividend (Box 723) | — |
|---|---|
| Total impact on the Charity Fund | — |
| Multiplier on net cost | — |
The initiative reads the confraternity phenomenon as an already-existing, mature, high-trust network for social aid — one that needs a fiscal channel, not a new structure.
Technical document — 2026 edition.