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Practical Income Manual 2020.

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

Regulations: Article 14 Law 21/2005, of December 29, on financial measures , of the Autonomous Community of Catalonia.

Amount, maximum limit and requirements for applying the deduction

  • 15 percent of the amounts donated 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 whose purpose is the promotion of the Catalan or Occitan language and that appear in the census of these entities prepared by the department responsible for linguistic policy.
  • The maximum limit of this deduction is 10 percent of the full regional quota , box [0546 ] of the statement.