10.9.3. For donations to entities that promote scientific research and technological development and innovation
The following deduction for donations may be applied to the autonomous community of Catalonia's total tax liability:
Donations to research centres belonging to Catalan universities and those promoted or participated by the General, which aim to promote scientific research and technological development and innovation.
The amount of the deduction will be 25% of the amounts donated, with the maximum limit of 10% of the total autonomous community payment.
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 and when the donation is made by the spouses in equal parts, 50% of the amounts donated by both will be reflected. 100