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

Amount

Taxpayers may apply a deduction of 30% with a maximum limit of 10% of the full regional tax for donations to Catalan universities, university institutes and other research centres integrated or affiliated with Catalan universities, and research centres promoted or participated in by the Generalitat, whose purpose is to promote scientific research and technological development and innovation.

Requirements

The deduction is subject to adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.

For these purposes, the entities benefiting from these donations must send 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 section A) you will record the donations for which you have applied the state deduction for donations to non-profit entities, indicating the amount of the donations, the amount of the state deduction applied in the individual declaration and the amount corresponding to the joint declaration.

Section B) will reflect the amount of donations that do not have to be included in section A).

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.