10.13.9 For donations for biosanitary research

Taxpayers may deduct 30 percent of outright donations made during the tax period that are intended for biohealth research referred to in Law 4/1994 of June 26, on Health of the Region of Murcia.

• The Autonomous Community of the Region of Murcia, as well as the entities dependent on the regional public sector that carry out biosanitary research activity. For these purposes, the public universities of the Autonomous Community of the Region of Murcia are included.

• The non-profit entities referred to in articles 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that their main purposes include: find the biosanitary research and are registered in the corresponding records of the Autonomous Community of the Region of Murcia.

The application of this deduction will require the issuance by the donee entity of certification containing the following data:

• The tax identification number of the donor and the donee entity, amount and date of the donation. The delivery of the donated amount must be made necessarily by bank transfer, whose identification data must also appear on the certification.

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

In the event that the taxpayer applies state deductions for donations for the amounts donated, this regional deduction will be reduced by the amounts that constitute the basis of deduction in those amounts. 

 Completion

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