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Form 100. 2018 Personal Income Tax return

10.9.2. For donations to entities that promote the use of the Catalan language

The following deduction for donations may be applied to the autonomous community of Catalonia's total tax liability:

The amount of the deduction will be 15% of the amounts donated, without it being able to exceed 100% of the total autonomous community payment. 10 100

  • Donations to the Institut d "Estudis Catalans.

  • Donations to the Instituto de Estudios Araneses-Academia Aranesa de la Lengua Occitana.

  • Non-profit private entities, trade union and business organisations, professional associations or other corporations of public law, foundations or associations the purpose of which is to promote the Catalan or Occitana languages, and which are included in the census of these entities that are prepared by the competent department in linguistic matters.


The deduction is conditional on a suitable documentary justification.

For these purposes, the entities benefiting from these donations must send them to the Tax Agency of Catalonia, within the first twenty days of each year, a list of the individuals who made donations during the previous year, indicating the amounts donated by each of them.


The window will show the amounts donated with the right to deduction.

In the event of marriage, when the donation is made by the spouses in equal parts, 50% of the amounts donated by both will be reflected. 100