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Form 100. Personal Income Tax Return 2018

10.13.9 For donations for biosanitary research

For donations for biosanitary research.

Taxpayers will be able to deduct 30 percent of outright donations made during the tax period that are intended for biomedical research as referred to in Law 4/1994 of June 26, on Health in 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 autonomous public sector, including Public Universities.

   - Non-profit entities referred to in Law 49/2002, provided they are registered in the corresponding registers of the Autonomous Community of the Region of Murcia.

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

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

   Completion

The amounts donated by the declaration holder with the right to deduction will be indicated in the data capture window.