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Practical Income Manual 2021.

For donations and contributions for cultural, sports, research or teaching purposes

Regulations: Art. 4 bis Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by Legislative Decree 1 /2009, April 21.

Amount and requirements to apply the deduction

15 percent of the amount of donations and contributions made for the recipients and purposes indicated below:

  1. Monetary donations made to the Public Administration of the Autonomous Community of the Canary Islands, local Canarian corporations and public entities of a cultural, sports or research nature that depend on them, provided that they are used to finance expenditure programs or actions that are intended to promote any cultural, sporting or research activity other than the deductions previously mentioned "For donations with ecological purposes" and "For donations for the rehabilitation or conservation of the historical heritage of Canary Islands".

    The maximum deduction base , for these purposes, will be 50,000 euros per tax period.

  2. Monetary donations made to cultural companies with own funds of less than 300,000 euros, whose activity is cinematography, performing arts, music, painting and other visual or audiovisual arts or publishing , as long as they are used for the development of their activity.

    The maximum deduction base , for these purposes, will be 3,000 euros per tax period.

  3. Monetary donations made to scientific companies with own funds of less than 300,000 euros, whose main activity is research , provided that they are used for the development of their activity.

    The maximum deduction base , for these purposes, will be 3,000 euros per tax period.

  4. Monetary donations made to public and private universities, research centers and higher artistic education centers of the Autonomous Community of the Canary Islands, when they are intended to finance expenditure programs or actions that have as their object activities research or teaching. ##1##

    The maximum deduction base , for these purposes, will be 50,000 euros per tax period.

  5. Monetary donations made to the public universities of the Autonomous Community of the Canary Islands and to the public centers of higher artistic education of the aforementioned Community for the financing of spending programs or actions for the promotion of access to education top .

    The maximum deduction base , for these purposes, will be 50,000 euros per tax period.

  6. Capital contributions made to technology-based companies created or developed from patents or results generated by research projects carried out in Canary Islands universities.

    The maximum base of the deduction, for these purposes, will be 50,000 euros per tax period.

Maximum deduction limit

The amount of this deduction may not exceed 5 percent of the full regional quota, box [ 0546 ] of the declaration.

Documentary justification

See the specific section of " Documentary justification " of deductions for donations