For publishers and other companies
Companies subject to corporate tax may deduct 1.5 times the amount of the donation in their corporate tax return.
For gifts in kind, as a rule the fair market value (including VAT) at the time the gift is made is applicable and can also be deducted in your tax return.
More information
For specific tailor-made information, it is best to contact your tax advisor or accountant. More information on tax-free gifts can be found on the website of the Tax and Customs Administration.