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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions

For amounts donated to promote research, development and innovation

Regulations: Art. 9. f) Text Consolidated version of the legal provisions of the Community of Castile and Leon 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.

Maximum joint limit of deductions for amounts invested in the recovery of the historical, cultural and natural heritage of Castile and León; for amounts donated to foundations in Castile and León for the recovery of historical, cultural and natural heritage and for amounts donated for the promotion of research, development and innovation

The sum of the bases 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 for donations and other contributions, contemplated in the state regulations of IRPF .