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Form 100. Personal Income Tax Declaration 2018

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

The following deduction for donations may be made on the autonomous part of the full tax of taxpayers residing in the Autonomous Community of Catalonia:

The amount of the deduction will be 15 per 100 of the amounts donated, without exceeding 10 per 100 of the full regional quota.

  • Donations in favor of the Institut d'Estudis Catalans.

  • Donations to the Aranese Studies Institute-Aranesa Academy of the Occitan Language.

  • Private non-profit entities, union and business organizations, or professional associations or other public law corporations, foundations or associations whose purpose is the promotion of the Catalan or Occitan language, and that appear in the census of these entities prepared by the department competent in linguistic matters.


The deduction is conditional on adequate documentary justification.

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


The amounts donated with the right to deduction will be reflected in the window.

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