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Practical manual for Income Tax 2023.

For donations for biosanitary research

Regulations: Art. 1.Two.2 Text Consolidated version of the legal provisions in force in the Region of Murcia on transferred taxes, approved by Legislative Decree 1/2010, of November 5

Note: Please note that the autonomous deduction base will be reduced by the amounts that, for the same donation, have benefited from the general deduction for donations and other contributions referred to in article 68.3 of the Personal Income Tax Law . However, if the general deduction base for donations, gifts and other contributions exceeds 10% of the taxable base for the year, the excess may form part of the regional deduction base, since no limit is set for the regional deduction.

Amount of deduction

50% of the pure and simple monetary donations made during the tax period that are intended for biosanitary research referred to in Law 4/1994, of July 26, on Health of the Region of Murcia.

Conditions and requirements for applying the deduction

  • Donations must be made to any of the following entities:

    • The Autonomous Community of the Region of Murcia , as well as the entities dependent on the autonomous public sector that carry out biosanitary research activities. For these purposes, the public universities of the Autonomous Community of the Region of Murcia are included.

    • 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 among their main purposes is the biosanitary research referred to in Law 4/1994, of July 26, on Health of the Region of Murcia and are registered in the corresponding registries of the Autonomous Community of the Region of Murcia .

  • The effectiveness of donations and deductible contributions will be justified by means of certification issued by the beneficiary entity , containing the following data:

    1. The tax identification number and personal identification data of the donor and the recipient entity.

    2. Express mention that the recipient entity is included in those regulated in article 3 of the Patronage Law of the Region of Murcia.

    3. Date and amount of the donation when it is monetary.

    4. Public document or other authentic document certifying the delivery of the donated property when it does not involve monetary donations. When money is involved, the amount donated must necessarily be delivered by bank transfer, the identifying details of which must also be included in the certification.

    5. Destination that the recipient entity will give to the donated object in the fulfillment of its specific purpose.

    6. Express mention of the irrevocable nature of the donation, without prejudice to the provisions of mandatory civil regulations governing the revocation of donations.

  • In the event that the taxpayer applies state deductions for donations and other contributions in article 68.3 of the Income Tax Law to the donated , the autonomous deduction base will be reduced by the amounts that constitute the deduction base in those amounts.

Incompatibility

The deduction is incompatible with the tax credit referred to in article 12 of Law 4/2022, of June 16, on patronage of the Region of Murcia ( BORM 06-30-2022 – BOE 08-03-2022), as long as the aforementioned tax credit remains in force.

In accordance with article 12 of Law 4/2022. Tax credit is understood to be those amounts recognized by the regional administration in favor of the patron that can be used by them to satisfy the payment of taxes, public prices and fees and other rights of a public nature.