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Practical Income Manual 2022.

For donations with the purpose of scientific research and development and technological innovation

Regulations: Art. 5. Twelve Text Recast of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Amount, limit and requirement for the application of the deduction

  • 25 percent of the monetary donations made in favor of the following centers or entities:

    1. Research centers attached to Galician universities and those promoted or participated in by the Autonomous Community of Galicia that have as their objective the promotion of scientific research and development and innovation technological .

    2. Non-profit entities covered by Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that these The latter are considered research and knowledge dissemination body in accordance with the provisions of article 2.83 of Regulation ( EU ) No. 651 /2014 of the Commission, of 17 June 2014, declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.

  • Maximum limit: The amount of the deduction may not exceed 10 percent of the full autonomous community tax Personal Income Tax .

  • The deduction is conditional on adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.