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Form 100. Personal Income Tax Return 2022

10.8.4. For amounts donated to promote research, development and innovation

Amount

Taxpayers will be able to deduct 15% of the amounts donated to:

  • The public universities of the Community.

  • Foundations and other institutions whose main activity is research, development and innovation

Limit

The basis of this deduction, together with those relating to the recovery of the Historical, Cultural and Natural Heritage of Castilla y León, and those donated to the Foundations of Castilla y León for these purposes, may not exceed 10% of the taxable base.

This limit, which operates independently of general deductions for investments and donations, is applied and controlled by the program.

Completion

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