10.4.8. For donations to certain entities whose purpose is to promote the Catalan language

Taxpayers may deduct 15% of monetary donations made during the tax period up to the limit of 10% of the full regional quota to the following entities whose purpose is the promotion of the Catalan language:

1. The Administration of the Autonomous Community of the Balearic Islands or the instrumental entities that depend on it whose essential purpose is the promotion of the Catalan language.

2. The University of the Balearic Islands, the research centers and the higher artistic education centers of the Autonomous Community of the Balearic Islands.

3. 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 purpose or The main purpose that they pursue is the promotion of the Catalan language in the territory, and are registered in the Registry of Foundations of the Administration of the Autonomous Community of the Balearic Islands.

4. Entities partially exempt from corporate tax referred to in article 9.3 of Law 27/2014, of November 27, on Corporate Tax.

The effectiveness of said donations in each tax period must be accredited by a certificate from the donor entity.

Likewise, in the cases of letter c of the previous section, the application of the deduction requires that the department competent in matters of language policy declare, through a resolution, that the donor entity verifies the requirements established in the aforementioned letter c.

Incompatibility

This deduction is incompatible, with respect to the same amounts, with the deduction for donations, assignments of use or bailment contracts and business collaboration agreements, related to cultural, scientific and technological development patronage and cultural consumption.

Completion

Through a data capture window, you will indicate the amounts donated with the right to deduction.