10.4.10. For donations to certain entities whose purpose is to promote the Catalan language

Amount

Taxpayers may deduct 15% of monetary donations made during the tax period up to the limit of 10% of the total regional tax rate to the following entities whose purpose is to promote the Catalan language:

1. The Administration of the Autonomous Community of the Balearic Islands or the instrumental entities that depend on it whose essential purpose is the promotion of the Catalan language.

2. The University of the Balearic Islands, the research centres and the higher centres for artistic education of the Autonomous Community of the Balearic Islands.

3. 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 the promotion of the Catalan language in the territory, and they are registered in the Registry of Foundations of the Administration of the Autonomous Community of the Balearic Islands.

4. Entities partially exempt from corporate tax referred to in article 9.3 of Law 27/2014, of November 27, on Corporate Tax.

The effectiveness of such donations in each tax period must be accredited by a certificate from the recipient entity.

Likewise, in the cases of letter c of the previous section, the application of the deduction requires that the department responsible for language policy declare, by means of a resolution, that the recipient entity verifies the requirements established in the aforementioned letter c.

Incompatibility

This deduction is incompatible, for the same amounts, with the deduction for donations, transfers of use or loan contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption.

Completion

Through a data capture window, you will indicate the amounts donated with the right to the deduction.