For donations for scientific research and development and technological innovation

Regulations: Art. 5. Twelve Text Consolidated version of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

Amount and requirement for the application of the deduction

• 25 percent , up to the limit of 10 percent of the autonomous integral quota of IRPF , of of the monetary donations made in favor of the following centers or entities:

  1. Research centres attached to Galician universities and those promoted or participated in by the Autonomous Community of Galicia that aim to promote scientific research and technological development and innovation .

  2. Non-profit entities covered by Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that these The latter are considered research and knowledge dissemination body in accordance with the provisions of article 2.83 of Regulation ( EU ) No. 651 /2014 of the Commission, of 17 June 2014, declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

• The deduction is subject to adequate and documentary justification of factual assumptions and the requirements that determine its applicability.