Skip to main content
Practical Income Manual 2022.

For donations to certain entities whose purpose is to promote the Catalan language

Regulations: Art. 5 quater Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6

Amount and maximum limit of the deduction

  • 15 per 100 of the monetary donations that are made during the tax period, in favor of entities whose purpose is promotion of the Catalan language , are listed in the following section.

  • The amount of this deduction may not exceed 10 percent of the full autonomous community fee .

Requirements for applying the deduction

  • Donations that entitle the application of this deduction must be made in favor of any of the following entities :

    1. The Administration of the Autonomous Community of the Balearic Islands or the instrumental entities that depend on it whose essential purpose is the promotion of the Catalan language.

    2. The University of the Balearic Islands, the research centers and the higher artistic education centers of the Autonomous Community of the Balearic Islands.

    3. 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 the exclusive purpose or The main purpose that they pursue is the promotion of the Catalan language in the territory, and are registered in the Registry of Foundations of the Administration of the Autonomous Community of the Balearic Islands.

    4. Entities partially exempt from Corporate Tax referred to in article 9.3 of the LIS .

      Regarding LIS see Law 27/2014, of November 27, on Corporate Tax.

  • The effectiveness of said donations in each tax period must be accredited by means of a certificate from the donor entity .

    Likewise, in the cases of letter c of the previous section, the application of the deduction requires that the department competent in matters of language policy declare, through a resolution, that the donor entity verifies the requirements established in the aforementioned letter c.


This deduction is incompatible with the deduction "For donations, assignments of use or bailment contracts and business collaboration agreements, related to cultural, scientific and technological development patronage and cultural consumption" .