10.9.3. For donations to entities that promote scientific research and technological development and innovation

The following deduction may be made for donations from the autonomous part of the total tax rate of taxpayers resident in the Autonomous Community of Catalonia:

• Donations to research centres affiliated with Catalan universities and those promoted or participated in by the Generalitat, which aim to promote scientific research and technological development and innovation.

The amount of the deduction will be 25% of the amounts donated, with a maximum limit of 10% of the total regional quota.

Requirements:

The deduction is subject to adequate documentary justification.

For these purposes, the entities that receive these donations must send to the Catalan Tax Agency, 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 by each of them.

Completion

The donated amounts eligible for deduction will be reflected in the window.

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