10.9.3. For donations to entities that promote scientific research and technological development and innovation
The following deduction for donations may be made on the autonomous part of the full tax of taxpayers residing in the Autonomous Community of Catalonia:
University institutes and other research centers integrated or attached to Catalan universities.
- Research centers promoted or participated in by the Generalitat, whose objective is the promotion of scientific research and technological development and innovation.
The amount of the deduction will be 25% of the amounts donated, with a maximum limit of 10% of the full regional quota.
The deduction is conditional on adequate documentary justification.
For these purposes, the beneficiary entities of said donations must send to the Tax Agency of Catalonia, 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. for each of them.
The amounts donated with the right to deduction will be reflected in the window.
In the case of marriage and when the donation is made by the spouses in equal parts, 50% of the amounts donated by both will be reflected.