For donations to entities that promote the use of the Catalan or Occitan language

Regulations: Art. 14.1 Law 21/2005, of December 29, on financial measures , of the Autonomous Community of Catalonia

(*) This article has been modified by article 140 of Law 5/2017, of March 28 ( DOGC 03-30-2017) and by article 19.1 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

• 15% of the amounts donated in favor of:

  • The Institute of Catalan Studies .

  • The Institute of Aranese Studies - Aranese Academy of the Occitan Language .

  • Private non-profit entities, trade unions, business organisations, professional associations or other public corporations that promote the Catalan or Occitan language, a circumstance that is accredited by their inclusion in the census of said entities prepared by the department responsible for language policy.

• The maximum limit of this deduction is 10 percent of the autonomous integral quota , box [0546] of the declaration.

Important : The application of this deduction is subject to adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability. To this end, the entities receiving donations are required to communicate the list of individuals who have made donations, indicating the amounts donated by each of these persons.