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Practical manual for Income Tax 2023.

For donations for ecological purposes and for scientific and technical research and development

Regulations: Art. 110-6 Text Consolidated version of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

Amount and requirements for applying the deduction

20 percent of the amount of pure and simple monetary donations made during the tax period to any of the following entities:

  • The Autonomous Community of Aragon and the public bodies and entities dependent on it, whose purpose is the defence and conservation of the environment and scientific and technical research and development.

  • 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 ( BOE of December 24), provided that their exclusive or main purpose is the protection of the environment or scientific and technical research and development and they are registered in the corresponding registries of the Autonomous Community of Aragon.

Maximum deduction limit

The amount of this deduction may not exceed 10% of the autonomous community's full quota, box [0546] of the declaration.