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Form 100. 2020 Personal Income Tax Return Declaration

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.