9.4.1.1. Contributions, donations and grants to priority patronage activities

1. Amount

   The amounts donated or paid to the entities and institutions provided for in Law 49/2002 that are intended for the implementation and development of priority patronage activities and programs , will be entitled to a deduction of:

   Deduction basis, amount up to	Percentage of deduction
   Up to €150	85
   Remaining deduction base	40

   Furthermore, if in the two immediately preceding tax periods donations, gifts or contributions with the right to deduction have been made in favor of the same entity for an amount equal to or greater than that of the previous year, in each of them, the deduction percentage applicable to the deduction base in favor of that same entity that exceeds 150 euros will be 45%.

2. Priority patronage activities and programs

   The priority sponsorship activities established for this year are the following:

   1. Those carried out by the Cervantes Institute for the promotion and dissemination of the Spanish language and culture through telematic networks, new technologies and other means.

   2. Those carried out by the Spanish Agency for International Development Cooperation to combat poverty and achieve sustainable human development in developing countries.

   3. Those carried out by the Spanish Agency for International Development Cooperation for the promotion and development of cultural and scientific relations with other countries, as well as for the promotion of Spanish culture abroad.

   4. Those for educational promotion abroad included in Royal Decree 1027/1993, of June 25, which regulates educational action abroad.

   5. Those carried out by the Museo Nacional del Prado to achieve its objectives.

   6. Those carried out by the Museo Nacional Centro de Arte Reina Sofía in compliance with the purposes.

   7. Those carried out by the National Library of Spain in compliance with the purposes and functions of scientific research.

   8. Those carried out by the Young Sports Foundation in collaboration with the Higher Sports Council within the framework of the Spain Competes project.

   9. The conservation, restoration or rehabilitation of the assets of the Spanish Historical Heritage listed in Annex XIII of this law.

   10. Those of promotion, advancement and dissemination of the performing and musical arts carried out by public administrations or with their support

   11. Those carried out by the Institute of Cinematography and Audiovisual Arts for the promotion, dissemination and exhibition of cinematographic and audiovisual activity, as well as all those measures aimed at the recovery, restoration, conservation and dissemination of cinematographic and audiovisual heritage, all within a context of defense and promotion of cultural identity and diversity.

   12. Programs that aim to contribute to the fight against child poverty in our country and are developed within the framework of the Zero Child Poverty Country Alliance promoted by the High Commissioner for the fight against Child Poverty.

   13. Research, development and innovation in the infrastructures that are part of the National Map of Unique Scientific and Technical Infrastructures (ICTS) in force and which, for this purpose, are listed in Annex XIV of Law 22/2021, of December 28, on the General State Budget for the year 2022 .

   14. Research, development and innovation aimed at solving the challenges of society identified in the current Spanish Strategy for Science, Technology and Innovation and financed or carried out by entities that, for these purposes, are recognized by the Ministry of Finance, at the proposal of the Ministry of Science and Innovation.

   15. Research, development and innovation aimed at solving society's challenges carried out by the Public Research Organizations Higher Council for Scientific Research, Carlos III Health Institute, Energy, Environmental and Technological Research Center, and the Canary Islands Institute of Astrophysics.

   16. The promotion of the dissemination, dissemination and communication of scientific culture and innovation carried out by the Spanish Foundation for Science and Technology.

   17. Those carried out by the State Research Agency for the promotion and financing of actions arising from the R&D policies of the General State Administration.

   18. R&D&I in Biomedicine and Health Sciences of the Strategic Action in Health carried out by CÍBER and CIBERNED.

   19. Training and volunteer promotion programs that have been subsidized by public administrations

   20. Those carried out by the ONCE Guide Dog Foundation within the framework of the 2021-2022 Project “Advances for the mobility of blind people assisted by guide dogs”.

   21. Those carried out by the ONCE Foundation within the framework of the “Opportunity for Talent” Scholarship Program, as well as the cultural activities developed by this entity within the framework of the Contemporary Art Biennial, the “Cambio de Sentido” Cultural Space and the traveling exhibition “El Mundo Fluye”.

   22. Programmes aimed at eradicating gender violence that have been subsidised by public authorities or are carried out in collaboration with them.

   23. Those carried out by the Soledad Cazorla Scholarship Fund for orphans of gender violence (Mujeres Foundation).

   24. Programmes aimed at eradicating gender discrimination and achieving the conditions that enable real and effective equality between the sexes, as well as promoting the participation of women in all areas of political, economic, cultural and social life, which have been subsidised by the Public Administrations or are carried out in collaboration with them.

   25. Those carried out by Public Universities in compliance with the educational, scientific, technological, cultural and knowledge transfer purposes and functions established by Organic Law 6/2001, of December 21, on Universities.

   26. Programs and activities related to the celebration of certain events, provided they have been approved by the respective Consortium.