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Form 100. Personal Income Tax Declaration 2021

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

Taxpayers residing in the Autonomous Community of Catalonia may make a deduction of 15% with a limit of 10% of the full autonomous community fee for donations made to:

  • The Institute of Catalan Studies.

  • To the Aranese Studies Institute-Aranesa Academy of the Occitan Language.

  • To private non-profit entities, union and business organizations, or professional associations or other public law corporations, foundations or associations whose purpose is the promotion of the Catalan or Occitan language, and that appear in the census of these entities prepared by the department responsible for linguistic matters.

Requirements

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.

Completion

The window will reflect the amount of donations with the right to deduct.

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.