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Practical manual for Income Tax 2022.

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% of the amounts donated in favor of:

    1. The university institutes and other research centres integrated or attached to Catalan universities .

    2. Research centres promoted or participated in by the Generalitat , which aim to promote scientific research and technological development and innovation.

  • The maximum limit of this deduction is 10 percent of the autonomous integral quota , box [0546] of the declaration.

Note: The application of the deductions for donations previously mentioned “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 subject to adequate and sufficient documentary justification of the factual assumptions and the requirements that determine their applicability. To this end, the entities receiving donations are required to communicate the list of individuals who have made donations, indicating the amounts donated by each of these persons.