10.11.11. For donations with the purpose of scientific research and development or technological innovation
Taxpayers may deduct 25 percent from the full regional tax quota , up to a limit of 10 percent of said quota from monetary donations made in favor of:
- Research centers attached to Galician universities and those promoted or participated in by the Autonomous Community of Galicia that have as their objective the promotion of scientific research and technological development and innovation.
- Non-profit entities covered by Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that the latter are considered a research and dissemination organization of knowledge in accordance with the provisions of article 2.83 of Commission Regulation (EU) No. 651/2014 of June 17, 2014.
The deduction is conditional on its documentary justification. In this sense, the beneficiary entities will be required to present a list of the individual recipients, during the first 20 days of the year, regarding the donations received the previous year.
Through a data capture window you must indicate the amount paid in the year with the right to deduction.