10.4.8. For donations to certain entities that aim to promote the Catalan language
Taxpayers can deduct 15% of the money donations made during the tax period up to the limit of 100% of the total autonomous community payment to the following entities that aim to promote the Catalan language: 10
The Administration of the Autonomous Community of the Balearic Islands or the institutions that depend on it whose essential purpose is to promote the Catalan language.
The University of the Balearic Islands, the research centres and the higher centres of artistic studies in the Autonomous Community of the Balearic Islands.
Non-profit organisations referred to in Articles 2 and 3 of Act 49/2002 of 23 December, of the tax regime of non-profit organisations and of the tax incentives to patronage, provided that the exclusive or main end that is pursued continue to promote the Catalan language in the territory, and are registered in the Register of Foundations of the Administration of the Autonomous Community of the Balearic Islands.
Entities partially exempt from Corporation Tax as referred to in Article 9,3 of Act 27/2014 of 27 November on Corporation Tax.
The effectiveness of these donations in each tax period must be demonstrated by a certificate from the donor entity.
Similarly, in the cases of point c of the previous paragraph, the application of the deduction requires the competent linguistic policy department to declare, by means of a resolution, that the doning entity verifies the requirements established in point c.
This deduction is incompatible with the same amounts, with the deduction for donations, use assignments or contracts for convenience and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption.
A window will open in the program where you must indicate the amounts donated with the right to deduction.