10.4.6. For donations to certain entities aimed at research, scientific or technological development, or innovation

Amount

You may deduct of monetary donations made during the tax period, up to a limit of of the total regional tax rate, intended to finance research, scientific or technological development, or innovation in favor of any of the following entities:

1. The Administration of the Autonomous Community of the Balearic Islands or the instrumental entities that depend on it whose essential purpose is research, scientific or technological development, or innovation.

2. The University of the Balearic Islands.

3. Non-profit entities referred to in articles 2 and 3 of Law 49/2002, on the tax regime of non-profit entities and tax incentives for patronage, provided that their exclusive or main purpose is research, scientific or technological development, or innovation, in the territory of the Balearic Islands, 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 9.3 of Law 27/2014 of November 27 on Corporate Tax.

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

Likewise, in the cases of point 3, the application of the deduction requires that the department responsible for research, scientific or technological development, or innovation, declare, by means of a resolution, that the recipient entity verifies the requirements established in the aforementioned point 3.

Completion

A data capture window will open in which you must indicate the amount paid with the right to deduction.