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Form 100. Personal Income Tax Return Declaration 2017

10.11.11. For donations for the purpose of scientific research and development or technological innovation

Taxpayers may deduct 25 percent of the total regional tax rate up to a limit of 10 percent of said rate from monetary donations made to research centers affiliated with Galician universities and those promoted or participated in by the Autonomous Community of Galicia that have as their objective the promotion of scientific research and technological development and innovation.

The deduction is subject to documentary justification. In this regard, beneficiary entities will be required to submit a list of the individuals who received donations during the first 20 days of the year, with respect to the donations received in the previous year. 

COMPLETION: A data capture window will open in which you must indicate the amount paid in the fiscal year with the right to the deduction.