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Practical manual for Income Tax 2021.

For donations for biosanitary research

Regulations: Art. 1. Two.2 Text Consolidated version of the legal provisions in force in the Region of Murcia regarding Transferred Taxes, approved by Legislative Decree 1/2010, of November 5.

Note: Please note that the autonomous deduction base will be reduced by the amounts that, for the same donation, have benefited from the general deduction for donations and other contributions referred to in article 68.3 of the Personal Income Tax Law . However, if the general deduction base for donations, gifts and other contributions exceeds 10% of the taxable base for the year, the excess may form part of the regional deduction base, since no limit is set for the regional deduction.

Amount of deduction

50% of the pure and simple monetary donations made during the tax period that are intended for biosanitary research referred to in Law 4/1994, of July 26, on Health of the Region of Murcia.

Conditions and requirements for applying the deduction

  • Donations must be made to any of the following entities:

    • The Autonomous Community of the Region of Murcia , as well as the entities dependent on the autonomous public sector that carry out biosanitary research activities. For these purposes, the public universities of the Autonomous Community of the Region of Murcia are included.

    • 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 among their main purposes is the biosanitary research referred to in Law 4/1994, of July 26, on Health of the Region of Murcia and are registered in the corresponding registries of the Autonomous Community of the Region of Murcia .

  • The application of the deduction will require the issuance by the recipient entity of certification the following data:

    1. The tax identification number of the donor and the recipient entity, amount and date of the donation. The donation must be made by bank transfer, the identification details of which must also be included in the certificate.

    2. Express mention that the donation has been made irrevocably and that it has been accepted.

  • In the event that the taxpayer applies state deductions for donations and other contributions in article 68.3 of the Income Tax Law to the donated , the autonomous deduction base will be reduced by the amounts that constitute the deduction base in those amounts.