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Practical manual for Income Tax 2020.

For donations to certain entities whose purpose is to promote the Catalan language

Regulations: Art. 5 quater of the Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

Amount and maximum limit of the deduction

  • 15 percent of the monetary donations made during the tax period, in favor of entities that have as their objective the promotion of the Catalan language , are listed in the following section.
  • The amount of this deduction may not exceed 10% of the autonomous community's full quota .

Requirements for applying the deduction

  • Donations that entitle the application of this deduction must be made in favor of any of the following entities :

    1. The Administration of the Autonomous Community of the Balearic Islands or the instrumental entities that depend on it whose essential purpose is the promotion of the Catalan language.
    2. The University of the Balearic Islands, the research centres and the higher centres for artistic education of the Autonomous Community of the Balearic Islands.
    3. Non-profit entities referred to in articles 2 and 3 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that the exclusive or main purpose they pursue is the promotion of the Catalan language in the territory, and they are registered in the Registry of Foundations of the Administration of the Autonomous Community of the Balearic Islands.
    4. Entities partially exempt from corporate tax referred to in article 9.3 of Law 27/2014, of November 27, on Corporate Tax.

  • The effectiveness of said donations in tax period must be accredited by a certificate from the recipient entity

    Likewise, in the cases of letter c of the previous section, the application of the deduction requires that the department responsible for language policy declare, by means of a resolution, that the recipient entity verifies the requirements established in the aforementioned letter c.

Incompatibility

This deduction is incompatible with deduction "For donations, transfers of use or loan contracts and business collaboration agreements, relating to cultural, scientific and technological development patronage and cultural consumption" .