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

2 5% Of the monetary donations made in the tax period may be deducted, with the limit of 15% of the total autonomous community quota, intended to finance research, scientific or technological development, or innovation in favour 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. Non-profit organisations referred to in Articles 2 and 3 of Act 49/2002, on the tax regime of entities non-profit and the fiscal incentives to patronage, provided that the exclusive or main purpose pursued by the research is scientific or technological development, or innovation, in the territory of the Balearic Islands, and are registered in the Register of Foundations of the Administration of the Autonomous Community of the Balearic Islands.

4. Entities partially exempt from Corporation Tax as referred to in 9,3 of Act 27/2014 of 27 November on Corporation Tax.

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

Completion

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