10.11.11. For donations for the purpose of scientific research and development or technological innovation
Taxpayers may deduct 25 percent of the total regional tax rate up to a limit of 10 percent of said rate from monetary donations made in favor of:
- Research centres affiliated with Galician universities and those promoted or participated in by the Autonomous Community of Galicia, whose purpose is to promote scientific research and technological development and innovation.
- Non-profit entities covered by Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that the latter are considered a research and dissemination organization of knowledge in accordance with the provisions of article 2.83 of Commission Regulation (EU) No. 651/2014 of June 17, 2014.
The deduction is subject to documentary justification.
Completion
Through a data capture window you must indicate the amount paid in the fiscal year with the right to the deduction.