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Practical Income Manual 2020.

For donations to certain entities destined for research, scientific or technological development, or innovation

Regulations: Art. 5 of the Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

Amount and maximum limit of the deduction

  • 25 percent of the monetary donations , made during the tax period, intended to finance research and scientific development or technological, or innovation , in favor of the entities listed in the following section.

  • The amount of this deduction may not exceed 15 per 100 of the full regional quota.

Requirements for applying the deduction

  • Donations that entitle the application of this deduction must be made 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. The non-profit entities referred to in articles 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that the exclusive purpose or that they pursue is research, scientific or technological development, or innovation, in the territory of the Balearic Islands and 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 article 9.3 of Law 27/2014, of November 27, on Corporate Tax.

  • The effectiveness of the aforementioned donations in each tax period must be accredited by means of a certificate from the donor entity .

    Likewise, in the cases of letter c of the previous section, the application of the deduction requires that the competent ministry in matters of research, scientific or technological development, or innovation, declare, through a resolution, that the donee entity verifies the requirements that establishes the aforementioned letter c.