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Form 100. 2019 Personal Income Tax return

10,13,9 For donations for biomedical research

Taxpayers can deduct 30% of the donations made during the tax period for the purpose of the biomedical research referred to in Law 4/1994 of 26 June, on Health in the Region of Murcia.

  • The Autonomous Community of the Region of Murcia, as well as the entities that depend on the autonomous public sector that carry out the biomedical research activity. For these purposes, it is included in the public universities of the Autonomous Community of the Region of Murcia.

  • Non-profit organisations referred to in Articles 2 and 3 of Law 49/2002 of 23 December, on tax regime for non-profit organisations and the fiscal incentives for patronage, provided that the main purposes of this are research bio-health and are registered in the corresponding records of the Autonomous Community of the Region of Murcia.

The application of this deduction will require the issuing by the certification doning entity containing the following data:

  • The tax identification number of the donor and the donor entity, amount and date of the donation. The amount donated must be delivered necessarily by bank transfer, whose identification details must also be included in the certification.

  • Express mention that the donation has been made irrevocably and that it has been accepted.

If, for the amounts donated, the taxpayer applies the state deductions for donations, this autonomous deduction will be reduced in the amounts that constitute the deduction base in those amounts. 


In the data capture window, the amounts donated by the holder of the tax return with the right to deduction will be indicated.