For monetary donations aimed at financing research, innovation and scientific or technological development programmes in the field of treatment and prevention of infections caused by Covid-19
Regulations: Letter c) of Additional Provision 17 Act 13/1997, of 23 December, regulating the autonomous range of Personal Income Tax and other taxes assigned, of the Valencian Community.
Amount of the deduction
Taxpayers will have the right to deduct the result of applying to the amount of cash donations made in the Autonomous Community the tax period, aimed at financing research, innovation and scientific or technological development programmes in the field of treatment and prevention of infections caused by Covid-19, the following percentages:
|Deduction base Amount up to||Deduction percentage|
|Remaining deduction base||25|
Requirements and other conditions for applying the deduction
To qualify for this deduction, donations must have been made in favour of any of the following entities:
The Administration of the Regional Government of Valencia and the instrumental entities that depend on it.
Non-profit organisations referred to in Articles 2 and 3 of Act 49/2002 of 23 December, on tax regime for non-profit organisations and patronage tax incentives, provided that the exclusive or main purpose they pursue whether research, scientific or technological development, or innovation, in the territory of the Valencian Community.
Public universities, public research institutes and technological centres in the Valencian Community.