10.13.9 For donations for biosanitary research

Amount and requirements

50% of the pure and simple donations made during the tax period that are destined for the biosanitary research referred to in Law 4/1994 of June 26, on Health of the Region of Murcia made to:

• The Autonomous Community of the Region of Murcia, as well as the entities dependent on the autonomous public sector that carry out biosanitary research activities. For these purposes, public universities of the Autonomous Community of the Region of Murcia are included.

• 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 their main purposes include biosanitary research and they are registered in the corresponding registries of the Autonomous Community of the Region of Murcia.

The application of this deduction will require the issuance by the recipient entity of a certification containing the following data:

• The tax identification number of the donor and the recipient entity, amount and date of the donation. The donation must be made by bank transfer, the identification details of which must also be included in the certificate.

• Express mention that the donation has been made irrevocably and that it has been accepted.

In the event that the taxpayer applies state deductions for donations for the amounts donated, this regional deduction will be reduced by the amounts that constitute the deduction base in those amounts.

Completion

The amounts donated by the declaration holder with the right to deduction will be indicated in the data capture window.