10.9.2. For donations to entities that promote the use of the Catalan language

The following deduction may be made for donations from the autonomous part of the total tax rate of taxpayers resident in the Autonomous Community of Catalonia:

The amount of the deduction will be 15 percent of the amounts donated, but may not exceed 10 percent of the autonomous community's full quota.

• Donations in favor of the Institut d'Estudis Catalans.

• Donations to the Institute of Aranese Studies - Aranese Academy of the Occitan Language.

• Private non-profit entities, trade unions and business organisations, professional associations or other public corporations, foundations or associations whose purpose is to promote the Catalan or Occitan language, and which appear in the census of these entities prepared by the department responsible for linguistic matters.

Requirements

The deduction is subject to adequate documentary justification.

For these purposes, the entities that receive these donations must send to the Catalan Tax Agency, within the first twenty days of each year, a list of the individuals who have made donations during the previous year, indicating the amounts donated by each of them.

Completion

The donated amounts eligible for deduction will be reflected in the window.

In the case of marriage when the donation is made by the spouses in equal parts, 50% of the amounts donated by both will be reflected.