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Form 100. Personal Income Tax Return Declaration 2017

10.2.5. For donations for ecological purposes and for scientific and technical research and development

For pure and simple monetary donations, 20% of the amount, with a limit of 10% of the total regional quota.

Requirements:

Donations must be made to the following entities:

  • The Autonomous Community of Aragon and the public bodies and entities dependent on it whose purpose is the defence and conservation of the environment and scientific and technical research and development.

  • The 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 protection of the environment and scientific and technical research and development and they are registered in the corresponding registries of the Autonomous Community of Aragon.

Completion

In the data capture window, the amounts donated will be indicated, taking into account that for donations that correspond to the spouses in equal parts, 50% of the total amounts donated will be reflected.