10,5,15. For donations and contributions for cultural, sports, research or teaching purposes
Taxpayers can deduct 15% of the amount of donations and contributions made for the following recipients.
- Monetary donations made to the Public Administration of the Autonomous Community of the Canary Islands, local Canary Islands corporations, and public entities of a character cultural, sports or research that depend on them, provided that they are used to finance expense programs or actions that they have the aim is to promote any cultural, sporting or research activity other than donations for ecological purposes and donations for the rehabilitation or conservation of the Canary Islands'historic heritage. The maximum deduction base will be 50,000 euros per year.
- Monetary donations made to cultural companies with their own funds of less than 300,000 euros, whose activity is film, performing arts, music, painting and other visual or audiovisual arts or editing, provided that they are used for the development of their activity. The maximum deduction base will be 3,000 per year.
- Monetary donations made to scientific companies with their 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 per year.
- Monetary donations made to public and private universities, research centres and the Canary Islands'art centres, when they are used to finance expenditure programs or actions aimed at research or teaching activities. The maximum deduction base will be 50,000 per year.
- Monetary donations made to the public universities of the Canary Islands, and to the public centres of higher artistic education in the Canary Islands, aimed at financing expense programs or actions to promote access to higher education. The maximum deduction base will be 50,000 per year.
- 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 per year.
The amount of this deduction may not exceed 5% of the total autonomous community payment.
The taxpayer must justify the donation from the donateentity certifying the tax identification number ca, the identification details of the donor and the donor entity, the date, the recipient, the irrevocative nature the donation can be made, the donation must be accepted, the amount when the donation is monetary and if it is not monetary, the value of the donated goods and the document certifying the delivery.
In addition, when the recipient is a public entity or university, the identification will be included in the certificate of the cultural, sports or educational project and if the donor is private, an additional certificate must be issued by the competent body, which states that the project is of cultural interest, research sports or teacher interest.
You must indicate, for each type of donation, the amounts donated with the right to deduction.