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Form 100. Personal Income Tax Declaration 2018

10.11.11. For donations with the purpose of scientific research and development or technological innovation

Taxpayers may deduct 25 percent from the full regional tax quota , up to a limit of 10 percent of said quota from monetary donations made to affiliated research centers. to Galician universities and those promoted or participated in by the Autonomous Community of Galicia whose objective is the promotion of scientific research and technological development and innovation.

The deduction is conditional on its documentary justification. In this sense, the beneficiary entities will be required to present a list of the individual recipients, during the first 20 days of the year, regarding the donations received the previous year. 

COMPLETION: A data capture window will open in which you must indicate the amount paid in the year with the right to deduction.