10.9.2. For donations to entities that promote the use of the Catalan or Occitan language

Amount

Taxpayers residing in the Autonomous Community of Catalonia may make a deduction of 15% of the amounts donated with the limit of 10% of the full fee autonomous community for donations made in favor of:

• The Institute of Catalan Studies

• The Institute of Aranese Studies - Aranese Academy of the Occitan Language

• Private non-profit entities, union and business organizations or professional associations or other public law corporations that promote the Catalan or Occitan language, a circumstance that is accredited with their inclusion in the census of said entities prepared by the department competent in the matter. of linguistic policy.

The deduction is subject to adequate documentary justification.

For these purposes, the entities that receive these donations must send to the Catalan Tax Agency, within the first twenty days of each year, a list of the individuals who have made donations during the previous year, indicating the amounts donated by each of them.

Completion

The amount of donations eligible for deduction will be reflected in the window.

In the case of marriage when the donation is made by the spouses in equal parts, 50% of the amounts donated by both will be reflected.