For donations with the purpose of scientific research and development and business innovation
Regulations: Art. 11 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures
Amount and requirements for applying the deduction
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15 percent of the monetary donations made during the tax period in favor of any of the following entities:
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The Administration of the Community Board of Castilla-La Mancha and the public bodies and entities dependent on it whose purpose is scientific research and development and business innovation.
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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:
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Among its main purposes are scientific research and development and business innovation and
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are registered in the corresponding registries of the Autonomous Community of Castilla-La Mancha.
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The effectiveness of the contribution made must be accredited by certification from the donee entity .
Maximum deduction limit
The amount of the deduction may not exceed 10 percent of the full regional quota, box [0546] of the statement.