1. Purpose and acceptance
These terms govern access to and use of www.tumecenas.es and the services of TuMecenas, operated by Payconsulting SL. Accessing the site implies acceptance of these terms. Specific transactions are also governed by the agreements signed in each case, which prevail over these terms.
2. Services
TuMecenas structures the financing of cultural projects through the tax incentives of articles 36 and 39.7 of Spain's Corporate Income Tax Act:
- For producers: eligibility analysis, calculation of the deduction, presentation of the project to investors, coordination of the financing agreement and follow-up until certification.
- For investors: selection and review of projects, coordination of the financing agreement and the notification to the Tax Agency, and follow-up of the transaction.
- For tax advisers and law firms: collaboration through a client referral agreement.
TuMecenas does not act as a producer, promoter or regulated financial intermediary, does not raise or manage funds and does not provide regulated tax or legal advice. Each party should have its own adviser to decide on the transaction.
3. Investor requirements
To take part as an investor you must:
- Be taxed in Spain under corporate income tax, or under personal income tax with direct assessment, with enough tax liability to apply the deduction.
- Carry out a genuine economic activity.
- Not be related to the producer of the financed project, as defined in article 18 of the Corporate Income Tax Act.
- Provide accurate information about your tax situation and report any change that may affect the transaction.
TuMecenas may refuse or cancel a transaction when it reasonably identifies circumstances that could jeopardise the application of the deduction.
4. Producer requirements
Producers must hold the rights to the project, provide accurate and complete information about the project, its budget and its financing, and undertake to meet the requirements needed to obtain the ICAA or INAEM certificates, as applicable.
5. Content and calculator
The guides and calculator provide information and estimates for guidance only. They do not guarantee that the deduction will be obtained in any specific case.
6. Private client area
Access is by a personal, non-transferable code provided by TuMecenas. Users are responsible for keeping it safe. TuMecenas may suspend access in case of misuse.
7. Liability
The decision to finance a project and apply the deduction lies with each investor and its adviser. TuMecenas is not liable for Tax Agency adjustments arising from circumstances attributable to the user, such as inaccurate information about its tax situation or a relationship with the producer. The safeguards and allocation of responsibilities for each transaction are set out in its agreement.
8. Changes
TuMecenas may change these terms. Changes will be published on this page with the date of update.
9. Governing law and jurisdiction
These terms are governed by Spanish law. Any dispute shall be submitted to the courts of Barcelona, unless applicable law assigns jurisdiction elsewhere.
Last updated: October 2026.