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Form 100. Personal Income Tax Return 2023

10.11.12. For donations for scientific research and development and technological innovation

Amount and requirements

Taxpayers may deduct 25% of the total regional tax rate , up to the limit of 10% of said rate, from monetary donations made in favor of:

  • Research centres affiliated with Galician universities and those promoted or participated in by the Autonomous Community of Galicia, whose purpose is to promote scientific research and technological development and innovation.

  • Non-profit entities covered by Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that the latter are considered a research and dissemination organization of knowledge in accordance with the provisions of article 2.83 of Commission Regulation (EU) No. 651/2014 of June 17, 2014.

The deduction is subject to documentary justification.

Completion

Through a data capture window you must indicate the amount paid in the fiscal year with the right to the deduction.