Article 83. Collaboration with other entities or individuals.

1. The research groups recognized by the University, the Departments and the University Research Institutes, and their teaching staff through the same or similar organs, centers, foundations or organizational structures of the University dedicated to the channeling of initiatives Faculty researchers and the transfer of research results, may enter into contracts with individuals, universities or public and private entities for the realization of works of a scientific, technical or artistic nature, as well as for the development of specialization teaching or specific activities deformation.

2. The Statutes, within the framework of the basic rules issued by the Government, shall establish the procedures for the authorization of the work and the conclusion of the contracts provided for in the previous section, as well as the criteria for determining the destination of the assets and resources that with them are obtained.

3. Whenever a technology-based company is created or developed from patents or results generated by research projects financed totally or partially with public funds and carried out in universities, the official teaching staff of the university teaching bodies and the contracted employee permanent to the university that based their participation in the aforementioned projects may request authorization to join said company, through a temporary leave.

The Government, prior report of the General Conference of University Policy, will regulate the conditions and procedure for the granting of said leave that, in any case, can only be granted for a maximum limit of five years. During this period, the surpluses will have the right to reserve the job and to calculate it for seniority purposes. If, prior to the end of the period for which the leave had been granted, the professor did not request re-entry into active duty, he shall be declared ex officio in a situation of voluntary leave of interest for a particular interest.


Beneficiary Entities

Article 16. Entities benefiting from patronage. The tax incentives provided for in this Title will be applicable to donations, donations and contributions that, complying with the requirements established in this Title, are made in favor of the following entities:

a) Non-profit entities to which the tax regime established in Title II of this Law applies.

b) The State, the Autonomous Communities and the Local Entities, as well as the Autonomous Entities of the State and the autonomous entities of similar character of the Autonomous Communities and of the Local Entities.

c) Public universities and major colleges attached to them. d) The Instituto Cervantes, the Institut Ramon Llull and the other institutions with similar purposes of the Autonomous Communities with their own official language.

Tax regime of other forms of patronage

Article 25. Business collaboration agreements in activities of general interest.

1. An agreement for business collaboration in activities of general interest, for the purposes provided for in this Law, shall be understood as the one for which the entities referred to in Article 16, in exchange for financial assistance for carrying out the activities that carried out in compliance with the specific object or purpose of the entity, they undertake in writing to disseminate, by any means, the participation of the collaborator in said activities. The dissemination of the participation of the collaborator in the framework of the collaboration agreements defined in this article does not constitute a provision of services.

2. The amounts paid or the expenses incurred shall be considered as deductible expenses to determine the taxable base of the Corporation Tax of the collaborating entity or of the Income Tax of Non-Residents of the taxpayers operating in Spanish territory through permanent establishment or net performance of the economic activity of taxpayers under the regime of direct estimation of the Income Tax of Individuals.

3. The tax regime applicable to the amounts paid in compliance with these collaboration agreements will be incompatible with the other tax incentives provided for in this Law.