Tributary statute

Article 125

Deduction by donation:

You have the right to deduct from your rent the amount of the donations given during the year or the tax period to: non—profit organizations, whose social objective and activity correspond to ecological development an environmental protection (the amount of reduction for this concept in any case can be higher than the 30% of the contributor’s liquidated rent determined before subtracting the donation value).

Article 126-3

Deduction by investments or donations for research or scientific and technological development projects:

The companies that contribute the tax on the rent that invest or donate to research or development projects regarding activities qualified by the national council of science and technology of scientific or technological character, will have the right to deduct from their rent the 125% of the invested or donated value, in the tax period during which the information or donation was carried out.