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Practical manual for Income Tax 2022.

For donations and contributions for cultural, sports, research or teaching purposes

Regulations: Art. 4 bis Revised text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes , approved by Legislative Decree 1/2009, of April 21

Amount and requirements to apply the deduction

15% of the amount of donations and contributions made for the recipients and purposes indicated below:

  1. Monetary donations made to the Public Administration of the Autonomous Community of the Canary Islands, local Canary Islands corporations and public entities of a cultural, sporting or research nature that depend on them, provided that they are used to finance expenditure programmes or actions that have as their objective the promotion of any cultural, sporting or research activity other than the previously mentioned deductions "For donations for ecological purposes" and "For donations for the rehabilitation or conservation of the historical heritage of the Canary Islands".

    The maximum deduction base , for these purposes, will be 50,000 euros per tax period.

  2. Monetary donations made to cultural companies with equity of less than 300,000 euros, whose activity is cinematography, performing arts, music, painting and other visual or audiovisual arts or publishing , provided that they are used for the development of their activity.

    The maximum deduction base , for these purposes, will be 3,000 euros per tax period.

  3. Monetary donations made to scientific companies with equity of less than 300,000 euros, whose main activity is research , provided that they are used for the development of their activity.

    The maximum deduction base , for these purposes, will be 3,000 euros per tax period.

  4. Monetary donations made to public and private universities, research centres and higher centres for artistic education in the Autonomous Community of the Canary Islands, when they are intended to finance expenditure programmes or actions aimed at research or teaching activities.

    The maximum deduction base , for these purposes, will be 50,000 euros per tax period.

  5. Monetary donations made to public universities in the Autonomous Community of the Canary Islands and to public higher education centers in the aforementioned Community for the purpose of financing spending programs or actions to promote access to education

    The maximum deduction base , for these purposes, will be 50,000 euros per tax period.

  6. Capital contributions made to technology-based companies created or developed from patents or results generated by research projects carried out at Canary Islands universities.

    The maximum deduction base , for these purposes, will be 50,000 euros per tax period.

Maximum deduction limit

The amount of this deduction may not exceed 5% of the autonomous community's full quota, box [ 0546 ] of the declaration.

Documentary justification

See the specific section " Documentary justification " for deductions for donations