Public funding is scarce, competitive and slow. For many artistic projects, private patronage and sponsorship can make the difference between moving forward and waiting another year. But the two words are often confused, and understanding the difference completely changes how you approach them.
Patronage vs sponsorship: not the same thing
Patronage is private funding with no direct commercial return. The patron gives because they want to — for cultural, philosophical or philanthropic reasons — and expects only recognition of their contribution and, if applicable, a tax deduction. Authentic patronage is unconditional: it does not condition the content of the project.
Sponsorship is funding in exchange for commercial visibility. The sponsoring company pays because their name or brand will be associated with the project — in the programme, on the poster, in communications. It is a commercial transaction with mutual benefit.
The distinction matters because the relationship you need to build is different, the pitch is different, and the tax implications are too.
Spain’s Patronage Law
Law 49/2002 of 23 December on the tax regime for non-profit entities and fiscal incentives for patronage is the reference legal framework. It establishes tax deductions for individuals and companies making donations to cultural projects:
- Individuals: 80% deduction on donations up to €250, and 40% on amounts above this threshold (up to 45% if the donation is repeated for two or more consecutive years to the same entity). Rates in force since 1 January 2024 (RDL 6/2023).
- Companies: 40% deduction on donations from Corporation Tax (up to 50% with donation loyalty over two or more consecutive years).
But there is a fundamental requirement: the donation recipient must be a recognised non-profit entity (foundation, association declared of public utility, etc.). If you’re self-employed or have an SL, you cannot directly receive donations with tax incentives. You need to channel them through a non-profit entity or foundation acting as intermediary.
Platforms and intermediary entities
For artists without foundation or association legal structure:
Goteo: civic crowdfunding platform with a specific model for cultural and social projects. Goteo is a foundation, so contributions to selected projects can have tax incentives for donors. The selection process is rigorous.
Corporate cultural foundations: some foundations act as vehicles for patronage in specific artistic projects. The Fundació Banc Sabadell, Fundació la Pedrera, Fundació Mapfre and Fundació BBVA have cultural project support programmes that operate with patronage logic.
How to find patrons
No single formula, but a clear pattern:
Patronage grows from relationships. Most private funding that artistic projects receive comes from personal connections — not from cold applications to unknown companies. Your first patron is likely someone who already knows you and can introduce you to others.
Local and sector-adjacent companies. An event production company, a luxury hotel, a gallery, a music school — companies that live in the same cultural universe understand immediately why associating with your project is interesting to them.
Corporate foundations: the large Catalan and Spanish companies (Banco de Sabadell, CaixaBank, BBVA, Repsol, Telefónica, Mutua Madrileña) have their own foundations with annual cultural patronage programmes. Calls usually open at year-end for the following year.
The pitch must be clear. A patron or sponsor needs to understand quickly: who you are, what the project is, what the return is (visibility, brand association, tax benefit), and what amount is being discussed. Don’t ask them to “help you” — explain why it’s worth associating their name with your project.
See also:
Ressona supports artists in building the materials that facilitate access to patronage: project dossier, professional website, communications. Get in touch.