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Form 100. Personal Income Tax Return 2022

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

Amount

Taxpayers resident in the Autonomous Community of Catalonia may make a deduction of 25% with a maximum limit of 10% of the autonomous community's full tax rate for amounts donated to:

  • University institutes and other research centres integrated or attached to Catalan universities.

  • Research centres promoted or participated in by the Generalitat, which aim to promote scientific research and technological development and innovation.

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 amount of donations 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.