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Form 100. Personal Income Tax Return 2023

10.15.28. For monetary donations aimed at financing COVID-19 scientific or technological research, innovation and development programs

Amount

20% for the first 150 euros and 25% of the remaining value for donations of monetary amounts made during the tax period aimed at financing research, innovation and scientific or technological development programs in the field of treatment and prevention of infections caused by Covid-19 that are carried out in favor of the following entities:

  • The Administration of the Generalitat Valenciana and the instrumental entities that depend on it.

  • 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 the exclusive or main purpose they pursue is research, scientific or technological development, or innovation, in the territory of the Valencian Community.

  • Public universities, public research institutes and technology centres located in the Valencian Community.

In order to apply the deduction, the delivery of the monetary amounts derived from the act or legal transaction that entitles it to its application must be made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

Completion

It will indicate the amount of the monetary donation.