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Form 100. 2019 Personal Income Tax return

10.7.8. For donations for research and scientific development and business innovation

Taxpayers can deduct from the total autonomous community payment 15%, up to the limit of 10% of that payment of the monetary donations made during the tax period in favour of any of the following entities:

  • The Administration of the Regional Government of Castilla-La Mancha and the public bodies and entities that are dependent on it, whose purpose is research and scientific development and business innovation.

  • Non-profit organisations, provided that their main purposes include research and scientific development and business innovation and are included in the corresponding records of the Autonomous Community of Castilla-La Mancha.

The effectiveness of the contribution made must be accredited by the certification of the donor entity.

Completion

Indicate the amount paid with the right to deduction.