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Form 100. Personal Income Tax Return 2023

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.

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.

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.

Justification of donation

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

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

  • Express mention that the recipient 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 certifying the delivery of the donated property when it does not involve monetary donations. When money is involved, the amount donated must necessarily be delivered by bank transfer, the identifying details of which must also be included in the certification.

  • Destination that the recipient 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 mandatory civil regulations governing the revocation of donations.

Completion

The amount of the donation will be recorded.