Through donations to entities that promote scientific research and technological development and innovation

Regulations: Art. 612-7 Legislative Decree 1/2024, of March 12, approving the sixth book of the Tax Code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes.

Amount and maximum limit of the deduction

• 30 percent of the amounts donated in favor of:

  1. The Catalan universities , the university institutes and other research centers integrated or attached to Catalan universities .

  2. Research centres promoted or participated in by the Generalitat , which aim to promote scientific research and technological development and innovation.

• The maximum limit of this deduction is 10 percent of the autonomous integral quota , box [0546] of the declaration.

• The sum of said deduction together with the deduction for donations in favor of non-profit entities established by State regulations cannot exceed the 100% deduction percentage in any case

See “Deductions for donations made to entities included in the scope of Law 49/2002” in Chapter 16 of Volume 1 of this Manual.

Conditions for the application of the deduction

The application the deduction is subject to adequate and documentary justification of the factual assumptions and the requirements that determine its applicability. Specifically, the entities receiving 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 these individuals.

The procedure and format for submitting such information are regulated by an order issued by the head of the department responsible for tax matters.