Through donations to entities that promote scientific research and technological development and innovation
Regulations: Art. 14.2 Law 21/2005, of December 29, on financial measures , of the Autonomous Community of Catalonia
Amount and maximum limit of the deduction
25 percent of the amounts donated in favor of:
The university institutes and other research centers integrated or attached to Catalan universities .
Research centers promoted or participated in by the Generalitat , whose objective is the promotion of scientific research and technological development and innovation.
- The maximum limit of this deduction is 10 percent of the full regional quota , box [0546 ] of the statement.
Note: The application of the deductions for donations previously related “For donations to entities that promote the use of the Catalan or Occitan language” and “For donations to entities that promote scientific research and technological development and innovation”, is conditioned to adequate and sufficient documentary justification of the factual assumptions and the requirements that determine their applicability. To this end, the entities benefiting from the donations are obliged to communicate the list of the natural persons who have made donations, indicating the amounts donated by each of these persons.