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Form 100. Personal Income Tax Declaration 2023

10.8.4. For amounts donated to promote research, development and innovation

Amount

Taxpayers may deduct 15% of the amounts donated to:

  • Public Universities of the Community.

  • Foundations and other institutions whose main activity is research, development and innovation

Limit

The base of this deduction, together with those related to the recovery of the Historical, Cultural and Natural Heritage of Castilla y León, and those donated to the Foundations of Castilla y León for these purposes, may not exceed 10% of the liquidable base.

This limit, which operates independently of general deductions for investments and donations, is applied and controlled by the program.

Completion

The amounts donated with the right to deduction will be reflected in the window.