For monetary donations aimed at financing research, innovation and scientific or technological development programs in the field of treatment and prevention of infections caused by Covid-19
Regulations: Letter c) of Additional Provision 17 Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and remaining transferred taxes, from the Valencian Community
Taxpayers will have the right to deduct from the full regional quota the result of applying to the amount of monetary donations, made in the tax period, aimed at financing research, innovation and scientific or technological development programs in the field of treatment and prevention. of infections caused by Covid-19 the following percentages:
|Deduction base Amount up to
|Percentage of deduction
|Remaining deduction base
Requirements and other conditions for the application of the deduction
To be entitled to this deduction, the donations must have been made to any of the following entities :
The Administration of the Generalitat Valenciana and the instrumental entities that depend on it.
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 or main purpose that pursue research, scientific or technological development, or innovation, in the territory of the Valencian Community.
Public universities, public research institutes and technological centers located in the Valencian Community.