10.9.3. For donations to entities that promote scientific research and technological development and innovation

Amount

Taxpayers residing in the Autonomous Community of Catalonia may make a deduction of 30% with the maximum limit of 10% of the full autonomous community fee for the amounts donated in favor of Catalan universities, university institutes and other research centers integrated or attached to Catalan universities, and research centers promoted or participated in by the Generalitat, whose purpose is the promotion of scientific research and technological development and innovation.

Requirements

The deduction is conditional on adequate documentary justification.

For these purposes, the beneficiary entities of said donations must send to the Tax Agency of Catalonia, 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. for each of them.

Completion

The window will reflect the amount of donations with the right to deduct. In section A) you will enter the donations for which you have applied the state deduction for donations in favor of non-profit entities, indicating the amount of the donations, the amount of the state deduction applied in the individual declaration and the amount that corresponds to you in the joint statement.

Section B) will reflect the amount of donations that do not have to be included in section A).

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