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Form 100. Personal Income Tax Declaration 2022

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

Amount and requirements

Taxpayers may deduct 15% from the full regional quota up to a limit of 10% of said quota for monetary donations made during the tax period in favor of any of the following entities:

  • The Administration of the Community Board 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 purposes include scientific research and development and business innovation and they are registered in the corresponding registries of the Autonomous Community of Castilla-La Mancha.

The effectiveness of the contribution made must be proven by certification from the donor entity.

Completion

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