10.9.3. For donations to entities that promote scientific research and technological development and innovation

Taxpayers residing in the Autonomous Community of Catalonia may make a deduction of 25% with the maximum limit of 10% of the full autonomous community fee for the amounts donated to:

• 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.

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 and when the donation is made by the spouses in equal parts, 50% of the amounts donated by both will be reflected.