Skip to main content
Form 100. Personal Income Tax Declaration 2019

10.5.15. For donations and contributions for cultural, sports, research or teaching purposes

Taxpayers may deduct 15 percent of the amount of donations and contributions made for the following recipients.

  1. Monetary donations made to the Public Administration of the Autonomous Community of the Canary Islands, local Canarian corporations, and to public entities of a cultural, sports, or research nature that depend on them, provided that they are used to finance spending programs or actions. whose purpose is the promotion of any cultural, sporting or research activity other than donations with ecological purposes and donations for the rehabilitation or conservation of the historical heritage of the Canary Islands. The maximum deduction base will be 50,000 euros annually.
  2.  Monetary donations made to cultural companies with own funds of less than 300,000 euros, whose activity is cinematography, performing arts, music, painting and other visual or audiovisual arts or publishing, provided that they are used for the development of their activity.  The maximum deduction base will be 3,000 annually . 
  3. Monetary donations made to scientific companies with own funds of less than 300,000 euros, whose main activity is research, provided that they are used for the development of their activity. The maximum deduction base will be 3,000 annually .
  4. Monetary donations made to public and private universities, research centers and higher centers of artistic education in the Canary Islands, when they are used to finance spending programs or actions that have research or teaching activities as their objective. The maximum deduction base will be 50,000 annually .
  5. Monetary donations made to the public universities of the Canary Islands, and to the public centers of higher artistic education in the Canary Islands for the financing of spending programs or actions to promote access to higher education. The maximum deduction base will be 50,000 annually .
  6. Capital contributions made to technology-based companies created or developed from patents or results generated by research projects carried out at Canarian universities. The maximum deduction base will be 50,000 annually .

The amount of this deduction may not exceed 5 percent of the full regional quota.

To justify the donation, the taxpayer must obtain certification from the donor entity that includes the tax identification number, the identification data of the donor and the donor entity, the date, the destination of the donation, and the irrevocable nature of the donation. , the acceptance of the same, the amount when it is monetary and if it is non-monetary, the value of the donated goods and the document accrediting the delivery.

Furthermore, when the recipient is a public Canarian entity or university, the certification will include the identification of the project of cultural, sports, research or teaching interest and if the recipient is private, an additional certification must be included, issued by the competent department. , in which it is stated that the project is of cultural, sports, research or educational interest.

Completion

You must indicate, for each type of donation, the amounts donated with the right to deduction.