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Form 100. Personal Income Tax Return 2021

10.7.8. For donations with the purpose of scientific research and development and business innovation

Taxpayers may deduct from the autonomous community's full tax rate 15% up to the limit of 10% of said rate for monetary donations made during the tax period in favor of any of the following entities:

  • The Administration of the Regional Government of Castilla-La Mancha and the public bodies and entities dependent on it whose purpose is scientific research and development and business innovation.

  • Non-profit entities, provided that their main objectives include scientific research and development and business innovation and that they are registered in the corresponding registries of the Autonomous Community of Castilla-La Mancha.

The effectiveness of the contribution made must be accredited by means of a certification from the recipient entity.

Completion

It will indicate the amount paid with the right to deduction.