For amounts donated to promote research, development and innovation

Regulations: Art. 9. f) of the Consolidated Text of the legal provisions of the community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, of September 12.

Amount of deduction

15% of the amounts donated to the following entities:

• Public universities of the Community of Castile and León.

• Foundations and other institutions whose main activity is research, development and business innovation for the financing of projects developed in Castilla y León with any of these purposes.

Joint maximum limit of deductions for the recovery of cultural and natural heritage and for donations to foundations and for the promotion of research, development and innovation

The maximum joint base of the three autonomous deductions may not exceed 10% of the sum of the general taxable base and the savings taxable base of the taxpayer or of the family unit in the case of a joint declaration. This amount is the result of adding boxes [0500] and [0510] of the declaration.

This limit acts separately and independently from the 10% limit , applicable to the same general deductions, contemplated in the state regulations of IRPF .

See deduction for donations and other contributions in Chapter 16.