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

Regulations: Art. 612-6 Legislative Decree 1/2024, of March 12, approving the sixth book of the Tax Code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes.

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.

Conditions for the application of the deduction

The application this deduction is subject to adequate and documentary justification of the factual assumptions and the requirements that determine its applicability. Specifically, the entities receiving these donations must send the Catalan Tax Agency, within the first twenty days of each year, a list of the individuals who have made donations during the previous year, indicating the amounts donated by each of them.

The procedure and format for submitting such information are regulated by an order issued by the head of the department responsible for tax matters.