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Form 100. 2019 Personal Income Tax return

10.8.4. For amounts donated to promote research, development and innovation

Taxpayers can deduct 15% of the amounts donated to:

  • The Public Universities of the Community.
  • Foundations and other institutions whose main activity is research, development and innovation


The basis of this deduction, together with those relating to the recovery of the Historic, Cultural and Natural Heritage of Castile and León, and those donated to the Foundations of Castile and León for these purposes, may not exceed 10 per cent of the net tax base. 100 This limit, which operates regardless of the general deductions for investments and donations, is applied and controlled by the companyfor the financing of projects developed in Castile and León for one of these purposes.


The window will show the amounts donated with the right to the deduction.