For donations with the purpose of scientific research and development and business innovation
Regulations: Art. 11 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.
Amount and requirements for applying the deduction
15 percent of the monetary donations made during the tax period in favor of any of the following entities:
The Administration of the Community Board of Castilla-La Mancha and the public bodies and entities dependent on it whose purpose is scientific research and development and business innovation.
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 their main purposes include scientific research and development and business innovation and they are registered in the corresponding registries of the Autonomous Community of Castilla-La Mancha.
The effectiveness of the contribution made must be accredited by certification from the donee entity .
Maximum deduction limit
The amount of the deduction may not exceed 10 percent of the full regional quota, box  of the statement.