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Practical manual for Income Tax 2021.

For donations to certain entities aimed at research, scientific or technological development, or innovation

Regulations: Art. 5 of the Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

Amount and maximum limit of the deduction

  • 25 percent of the monetary donations made during the tax period, intended to finance research, scientific or technological development, or innovation , in favor of the entities listed in the following section.

  • The amount of this deduction may not exceed 15% of the autonomous community's full quota.

Requirements for applying the deduction

  • Donations that entitle the application of this deduction must be made in favor of any of the following entities :

    1. The Administration of the Autonomous Community of the Balearic Islands or the instrumental entities that depend on it whose essential purpose is research, scientific or technological development, or innovation.

    2. The University of the Balearic Islands.

    3. 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 exclusive or main purpose is research, scientific or technological development, or innovation, in the territory of the Balearic Islands and they are registered in the Registry of Foundations of the Administration of the autonomous community of the Balearic Islands.

    4. Entities partially exempt from corporate tax referred to in article 9.3 of Law 27/2014, of November 27, on Corporate Tax.

  • The effectiveness of the aforementioned donations in each tax period must be accredited by a certificate from the recipient entity .

    Likewise, in the cases of letter c of the previous section, the application of the deduction requires that the department responsible for research, scientific or technological development, or innovation, declare, by means of a resolution, that the recipient entity verifies the requirements established in the aforementioned letter c.