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Form 100. Personal Income Tax Declaration 2019

10.4.4. For donations to certain entities destined for research, scientific or technological development, or innovation

2 5 percent of monetary donations made in the tax period may be deducted, with a limit of 15 percent of the quota full autonomous community, intended to finance research, scientific or technological development, or innovation in favor of any of the following entities:

  1. The Administration of the Autonomous Community of the Balearic Islands or the instrumental entities that depend on it whose essential purpose is research, scientific or technological development, or innovation.

  2. The University of the Balearic Islands.

  3. The non-profit entities referred to in articles 2 and 3 of Law 49/2002, on the tax regime of non-profit entities and tax incentives for patronage, as long as the exclusive or main purpose they pursue is the research, scientific or technological development, or innovation, in the territory of the Balearic Islands, and are registered in the Registry of foundations of the Administration of the Autonomous Community of the Balearic Islands.

  4. Entities partially exempt from corporate tax referred to in 9.3 of Law 27/2014 of November 27 on Corporate Tax.

The effectiveness of the donations in each tax period must be proven by a certificate from the donor entity.

Completion

A data capture window will open in which you must indicate the amount paid with the right to deduction.