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 to the following recipients.

1. Monetary donations made to the Public Administration of the Autonomous Community of the Canary Islands, local Canary Islands corporations, and to public entities of a cultural, sporting, or research nature that depend on them, provided that they are used to finance expenditure programs or actions that have as their objective the promotion of any cultural, sporting or research activity other than donations for 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 equity 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 equity of less than 300,000 euros, whose main activity is research, provided that the funds are used to develop their activity. The maximum deduction base will be 3,000 annually .
4. Monetary donations made to public and private universities, research centres and higher centres for artistic education in the Canary Islands, when they are intended to finance spending programmes or actions aimed at research or teaching activities. The maximum deduction base will be 50,000 annually .
5. Monetary donations made to public universities in the Canary Islands and to public higher education centres in the arts in the Canary Islands for the purpose of financing spending programmes 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 Canary Islands universities. The maximum deduction base will be 50,000 annually .

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

To justify the donation, the taxpayer must obtain a certificate from the recipient entity stating the tax identification number, the identification data of the donor and the recipient entity, the date, the destination of the donation, the irrevocable nature of the donation, the acceptance of the donation, the amount when it is monetary and, if it is non-monetary, the value of the donated goods and the document proving 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, stating that the project is of cultural, sports, research or teaching interest.

Completion

For each type of donation, you must indicate the amounts donated with the right to deduction.