10.5.15. For donations and contributions

Taxpayers will be able to deduct 15 percent of the amount of donations and contributions made to the following recipients

a) Monetary donations made to the Public Administration of the Autonomous Community of the Canary Islands, local Canary Islands corporations, and to public entities of a cultural, sporting, or research nature that depend on them, provided that they are used to finance expenditure programs or actions that have as their objective the promotion of any cultural, sporting or research activity other than the donations existing in other autonomous deductions of the Canary Islands. The maximum deduction base will be 50,000 euros annually.

b) Monetary donations made to cultural companies with equity of less than 300,000 euros, whose activity is cinematography, performing arts, music, painting and other visual or audiovisual arts or publishing, provided that they are used for the development of their activity.  The maximum deduction base will be 3,000 annually . 

c) Monetary donations made to scientific companies with equity of less than 300,000 euros, whose main activity is research, provided that they are used for the development of their activity. The maximum deduction base will be 3,000 annually . 

d) Monetary donations made to public and private universities, research centres and higher centres for artistic education in the Canary Islands, when they are intended to finance expenditure programmes or actions aimed at research or teaching activities. The maximum deduction base will be 50,000 annually .

e) Monetary donations made to public universities in the Canary Islands and to public higher education centres in the arts in the Canary Islands for the purpose of financing expenditure programmes or actions to promote access to higher education. The maximum deduction base will be 50,000 annually .

f) Capital contributions made to technology-based companies created or developed from patents or results generated by research projects carried out at Canary Islands universities. The maximum deduction base will be 50,000 annually .

The amount of this deduction may not exceed 5 percent of the total regional quota.

Completion

For each type of donation, you must indicate the amounts donated with the right to deduction.