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Form 100. Personal Income Tax Declaration 2018

10.13.9 For donations for biosanitary research

For donations for biosanitary research.

Taxpayers may deduct 30 percent of outright donations made during the tax period that are intended for biohealth research referred to in Law 4/1994 of June 26, on Health of the Region of Murcia.

Requirements to apply the deduction:

a) 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 regional public sector, including Public Universities.

   - The non-profit entities referred to in Law 49/2002, as long as they are registered in the corresponding registries of the Autonomous Community of the Region of Murcia.

b) The application of the deduction will require the issuance of appropriate certification by the donee entity.

c) In the event that the taxpayer applies state deductions for donations for the amounts donated, the base of the deduction will be reduced by the amounts that constitute the base of the deduction for those. 


In the data capture window, the amounts donated by the holder of the declaration with the right to deduction will be indicated.