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Form 100. Personal Income Tax Declaration 2023

10.13.9 For donations for biosanitary research

Amount and requirements

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

  • The Autonomous Community of the Region of Murcia, as well as the entities dependent on the regional public sector that carry out biosanitary research activity. For these purposes, the 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: find the biosanitary research and are registered in the corresponding records of the Autonomous Community of the Region of Murcia.

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 basis of deduction in those amounts.

Incompatibilities

This deduction is incompatible with the tax credit referred to in article 12 of the Patronage Law of the Autonomous Community of the Region of Murcia, as long as the aforementioned tax credit remains in force.

Donation justification

The effectiveness of the donations and deductible contributions will be justified by a certification issued by the beneficiary entity, which contains the following data:

  • The tax identification number and personal identification data of the donor and the donee entity.

  • Express mention that the donee entity is included in those regulated in article 3 of the Patronage Law of the Region of Murcia.

  • Date and amount of the donation when it is monetary.

  • Public document or other authentic document that proves the delivery of the donated property when it is not a monetary donation. When money is involved, the delivery of the donated amount must necessarily be made by bank transfer, whose identification data must also appear on the certification.

  • Destination that the donee entity will give to the donated object in the fulfillment of its specific purpose.

  • Express mention of the irrevocable nature of the donation, without prejudice to the provisions of the mandatory civil norms that regulate the revocation of donations.

Completion

It will record the amount of the donation.