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Practical Income Manual 2021.

For donations with ecological purposes and in scientific and technical research and development

Regulations: Art. 110-6 Text Recast of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26.

Amount and requirements for applying the deduction

20 percent of the amount of outright monetary donations made during the tax period to any of the following entities:

  • The Autonomous Community of Aragon and the public organizations and entities dependent on it, whose purpose is the defense and conservation of the environment and scientific and technical research and development.

  • 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 ( BOE of 24), provided that their exclusive or main purpose is the defense of the environment or scientific and technical research and development and they are registered in the corresponding records of the Autonomous Community of Aragon.

Maximum deduction limit

The amount of this deduction may not exceed 10 percent of the full regional quota, box [0546] of the statement.