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Practical manual for Income Tax 2020.

For amounts donated to promote research, development and innovation

Regulations: Art. 9. f) Text Consolidated legal provisions of the Community of Castile and León on own and transferred 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 donations to foundations and for the promotion of research, development and innovation and for the recovery of cultural and natural heritage

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 percent limit , applicable to the same general deductions for donations and other contributions , contemplated in the state regulations of IRPF .