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Practical Income Manual 2022.

For donations for biosanitary research

Regulations: Art. 1. Two.2 Text Recast of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5

Note: Keep in mind that the regional deduction base will be reduced by the amounts that, for the same donation, have benefited from the general deduction for donations and other contributions referred to in article 68.3 of the Law of IRPF . Now, in the event that the general deduction base for gifts, donations and other contributions exceeds 10 percent of the taxable base for the year, the excess may form part of the regional deduction base, since for the regional deduction no limit is set.

Deduction amount

50 percent of the monetary donations pure and simple made during the tax period that are destined for biosanitary research referred to in Law 4 /1994, of July 26, Health of the Region of Murcia.

Conditions and requirements to apply the deduction

  • Donations must be made to any of the following entities:

    • The Autonomous Community of the Region of Murcia , as well as the entities dependent on the autonomous public sector that carry out biohealth research activity. For these purposes, the public universities of the Autonomous Community of the Region of Murcia are included.

    • 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 to patronage, provided that among its main purposes is the biosanitary research referred to in Law 4/1994, of July 26, on Health of the Region of Murcia and are registered in the corresponding records of the Autonomous Community of the Region of Murcia .

  • The application of the deduction will require the issuance by the donee entity of certification containing the following data:

    1. The tax identification number of the donor and the donee entity, amount and date of the donation. The delivery of the donated amount must necessarily be carried out by bank transfer, whose identification data must also appear on the certification.

    2. Express mention that the donation has been made irrevocably and that it has been accepted.

  • In the event that the taxpayer applies the state deductions for donations and other contributions of article 68.3 of the Personal Income Tax Law for the amounts donated, the regional deduction base is will be reduced by the amounts that constitute the basis of deduction in those.