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Form 100. Personal Income Tax Declaration 2019

10.7.8. For donations with the purpose of scientific research and development and business innovation

Taxpayers may deduct 15 percent from the full regional quota, up to a limit of 10 percent of said quota from monetary donations made during the tax period in favor of any of the following entities:

  • The Administration of the Community Board of Castilla-La Mancha and the public bodies and entities dependent on it whose purpose is scientific research and development and business innovation.

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

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

Completion

It will indicate the amount paid with the right to deduction.