Through donations to entities that promote scientific research and technological development and innovation

Regulations: Art. 14.2 Law 21/2005, of December 29, on financial measures , of the Autonomous Community of Catalonia

(*) This article has been modified by article 19.2 of Law 3/2023, of March 16, on fiscal, financial, administrative and public sector measures for 2023 ( DOGC 03-17-2023 - BOE 04-29-2023).

Amount and maximum limit of the deduction

• 30 percent of the amounts donated in favor of:

  1. The Catalan universities , the university institutes and other research centers integrated or attached to Catalan universities .

  2. Research centers promoted or participated in by the Generalitat , whose objective is the promotion of scientific research and technological development and innovation.

• The maximum limit of this deduction is 10 percent of the full regional quota , box [0546 ] of the statement.

• The sum of said deduction together with the deduction for donations in favor of non-profit entities established by State regulations cannot exceed the 100% deduction percentage in any case

See “Deductions for donations made to entities included in the scope of Law 49/2002” in Chapter 16 of this Manual.

Note: The application of the deduction is conditional on adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability. To this end, the entities benefiting from the donations are obliged to communicate the list of the natural persons who have made donations, indicating the amounts donated by each of these persons.