For amounts donated to promote research, development and innovation
Regulations: Art. 9. f) Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013 , September 12.
15 percent of the amounts donated in favor of the following entities:
Public universities of the Community of Castilla y León.
Foundations and other institutions whose main activity is research, development and business innovation for the financing of projects developed in Castilla y León with any of these purposes.
Joint maximum limit of deductions for donations to foundations and for the promotion of research, development and innovation and for the recovery of cultural and natural heritage
The maximum joint base of the three regional deductions may not exceed 10 percent of the sum of the general taxable base and the savings taxable base of the taxpayer or family unit in the case of a joint return. This amount is the result of adding the boxes  and  of the statement.
This limit acts separately and independently from the 10 per 100 limit, applicable to the same general deductions for donations and other contributions , contemplated in the state regulations of Personal Income Tax .