10.5.15. For donations and contributions

Taxpayers may deduct 15 percent of the amount of donations and contributions made for the following recipients

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

b) Monetary donations made to cultural companies with own funds 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 own funds 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 centers and higher centers of artistic education in the Canary Islands, when they are intended to finance spending programs or actions that have research or teaching activities as their objective. The maximum deduction base will be 50,000 annually .

e) Monetary donations made to the public universities of the Canary Islands, and to the public centers of higher artistic education in the Canary Islands for the financing of spending programs 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 Canarian universities. The maximum deduction base will be 50,000 annually .

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

Completion

You must indicate, for each type of donation, the amounts donated with the right to deduction.