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Practical Income Manual 2021.

For donations to entities that promote the use of the Catalan or Occitan language

Regulations: Art. 14.1 Law 21/2005, of December 29, on financial measures , of the Autonomous Community of Catalonia.

Amount and maximum limit of the deduction

  • 15 percent of the amounts donated in favor of:

    • The Institute of Catalan Studies .

    • The Institute of Aranese Studies - Aranese Academy of the Occitan Language .

    • Private non-profit entities, union and business organizations or professional associations or other public law corporations whose purpose is the promotion of the Catalan or Occitan language and that appear in the census of these entities prepared by the department responsible for linguistic policy.

  • The maximum limit of this deduction is 10 percent of the full regional quota , box [0546 ] of the statement.

Important : The application of this deduction is conditional on adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability. To this end, the entities benefiting from the donations are obliged to communicate the list of the natural persons who have made donations, indicating the amounts donated by each of these persons.