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Form 100. Personal Income Tax Declaration 2019

10.2.5. For donations with ecological purposes and in scientific and technical research and development

For pure and simple monetary donations, 20 percent of the amount, with a limit of 10 percent of the full regional quota.


Donations must be made to the following entities:

  • The Autonomous Community of Aragon and the public organizations and entities dependent on it whose purpose is the defense and conservation of the environment and scientific and technical research and development.

  • The non-profit entities referred to in articles 2 and 3 of Law 49/2002, of December 23, on the Fiscal Regime of non-profit entities and Tax Incentives for Patronage, provided that the exclusive or main purpose that pursue either the defense of the environment or scientific and technical research and development and are registered in the corresponding records of the Autonomous Community of Aragon.


In the data capture window, the amounts donated will be indicated, taking into account that for donations that correspond to the spouses in equal parts, 50 percent of the total amounts donated will be reflected.