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Practical manual for Income Tax 2023.

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

Regulations: Art. 11 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Amount and requirements for applying the deduction

  • 15% of the monetary donations made during the tax period in favor of any of the following entities:

    1. The Administration of the Regional Government of Castilla-La Mancha and the public bodies and entities dependent on it whose purpose is scientific research and development and business innovation.

    2. 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:

      • Its main objectives include scientific research and development and business innovation and

      • are in the corresponding registries of the Autonomous Community of Castilla-La Mancha.

  • The effectiveness of the contribution made must be accredited by means of certification from the recipient entity .

Maximum deduction limit

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