For monetary donations aimed at financing research, innovation and scientific or technological development programs in the field of treatment and prevention of infections caused by Covid-19
Regulations: Letter c) of Additional Provision 17 Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes, of the Valencian Community.
Amount of deduction
Taxpayers will have the right to deduct from the regional tax rate the result of applying the following percentages to the amount of monetary donations made during the tax period, aimed at financing research, innovation and scientific or technological development programs in the field of treatment and prevention of infections caused by Covid-19:
| Deduction base Amount up to | Percentage of deduction |
|---|---|
| 150 euros | 20 |
| Remaining deduction base | 25 |
Requirements and other conditions for the application of the deduction
To be eligible for this deduction, donations must have been made to any of the following entities :
- The Administration of the Generalitat Valenciana and the instrumental entities that depend on it.
- 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 or main purpose they pursue is research, scientific or technological development, or innovation, in the territory of the Valencian Community.
- Public universities, public research institutes and technology centres located in the Valencian Community.