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Form 100. Personal Income Tax Declaration 2021

10.15.28. For monetary donations aimed at financing COVID-19 research, innovation and scientific or technological development programs.

Amount

The 20% for the first 150 euros and the 25% of the remaining value for donations of monetary amounts made during the tax period aimed at financing programs of research, innovation and scientific or technological development in the field of treatment and prevention of infections caused by Covid-19 that are carried out in favor of the following entities:

  • The Administration of the Generalitat Valenciana and the instrumental entities that depend on it.

  • The non-profit entities referred to in articles 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that the exclusive or main purpose that pursue research, scientific or technological development, or innovation, in the territory of the Valencian Community.

  • Public universities, public research institutes and technological centers located in the Valencian Community.

In order to apply the deduction, the delivery of the monetary amounts derived from the legal act or business that by right of its application must be carried out by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions.

Completion

It will indicate the amount of the monetary donation.