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Form 100. Personal Income Tax Declaration 2018

9.5. Deductions for investments and expenses of cultural interest


They will be entitled to a deduction in the quota of 15 per 100 of the amount of the investments and expenses they make for:

  1. The acquisition of Spain's historic heritage assets, acquired outside of Spain to be introduced into said territory, provided that the assets are declared assets of cultural interest, or are included in the General inventory of moveable assets within one year of their introduction, and stay in Spain and part of the owner's assets for at least four years.

    The deduction base will be the valuation provided by the Board for qualifying, valuing and exporting Spanish historic heritage assets.

  2. The conservation, reparation, restoration, dissemination and exhibition of assets in their property that are declared items of cultural interest, in accordance with the regulations of the Historic Heritage of Spain and of autonomous communities, provided the requirements established in said regulations are met, particularly with respect to visiting obligations and the public exhibition of said assets.

  3. The restoration of buildings, the maintenance and reparation of their roofs and walls, and improvements to infrastructures in their property located nearby that serve to protect Spanish cities or architectural, archaeological, natural or landscape sites, or UNESCO world heritage sites located in Spain.

The basis of deduction may not exceed 10 percent of the net tax base of the taxpayer (Art. 69 Law).


For the purposes of applying the deduction, the list of cities and architectural, archaeological, natural or landscape sites and properties declared World Heritage Sites by Unesco located in Spain can be found at the following link on the Unesco website:


Donations in favour of the following entities provided for in Law 49/2002, of 23 November, give rise to the right to deduction:

  • Non-profit entities to which the tax system of Title II of Law 49/2002 of 23 December 2002 is applicable, provided that they pursue purposes of general interest and comply with the rest of the requirements and conditions set out in Article 3 of the aforementioned Law. That is to say:

    • Foundations;

    • Declared public utility associations;

    • The non-governmental development organisations referred to in Law 23/1998, of 7 July 1998, on International Development Cooperation, provided that they have one of the legal forms referred to in the two aforementioned types of entities;

    • The offices of foreign foundations registered in the Registry of Foundations;

    • The Spanish sports federations, the territorial sports federations at regional level integrated in them, the Spanish Olympic Committee and the Spanish Paralympic Committee.

    • The federations and associations of the non-profit entities referred to in the previous points.

  • The State, the Autonomous Communities and the Local Entities, as well as the Autonomous Bodies of the State and the Autonomous Entities of a similar nature in the Autonomous Communities.

  • The public universities and the colleges attached to them.

  • Instituto Cervantes, Institut Ramon Llull and other institutions with similar aims in the Autonomous Communities with their own official language.

  • The Spanish Red Cross and the National Organization of the Spanish Blind. (D. To fifth)

  • The Pious Work of the Holy Places. (GIVES sixth)

  • The National Prado Museum.

  • The consortia of Casa de América, Casa Asia, "Institut europeu de la Mediterrània" and the National Art Museum of Catalonia. (GIVES seventh).

  • Foundations of religious entities, provided that they have opted to apply the system established in this Law and certify their registration in the Register of Religious Entities. (GIVES eighth).

  • The entities of the Catholic Church contemplated in Articles IV and V of the agreement on Economic Affairs between the Spanish State and the Holy See, and those also existing in the cooperation agreements of the Spanish State with other churches, confessions and religious communities. (GIVES ninth).

  • The Institute of Spain and the Royal Academies integrated in it, as well as the institutions of the Autonomous Communities that have similar purposes to those of the Real Academia Española.


The following donations, gifts and irrevocable contributions, pure and simple, made in favour of the entities and institutions provided for in Law 49/2002, shall be eligible for deduction under the following conditions:

  1. DONATIONS GIVING ERD TO DEDUCTION (Art. 17 and 18 Law 49/2002)

    TYPE of donation



    Cash Cash donation Amount
    Membership fees of associations which do not correspond to the entitlement to a present or future benefit. Amount
    Of assets Assets of Spanish Historical Heritage, registered in the General Register of Assets of Cultural Interest or included in the general inventory regulated in Law 16/1985, of Spanish Historical Heritage. The valuation carried out by the Qualification, Valuation and Export Board.
    Cultural goods of guaranteed quality in favour of entities whose aims include museum activities and the promotion of historical and artistic heritage. The appraisal carried out by the Qualification, Valuation and Export Board
    Other assets The book value they had at the time of transfer and, failing this, the value determined in accordance with the rules of the Wealth Tax.
    Of rights Constitution of a real right of usufruct over real estate, made without consideration. The annual amount resulting from applying, in each of the tax periods of duration of the usufruct, 2 percent to the cadastral value, determined proportionally to the number of days corresponding to each tax period.
    Constitution of a real right of usufruct on securities, made without consideration. The annual amount of dividends or interest received by the usufructuary in each of the tax periods of the duration of the usufruct.

    Constitution of a right in rem of usufruct over other goods and rights, made without consideration.

    The annual amount resulting from applying the legal interest rate for each year to the value of the usufruct determined at the time of its constitution in accordance with the rules of the Tax on Property Transfer and Stamp Duty.
    Donation of other rights The book value they had at the time of transfer and, failing this, the value determined in accordance with the rules of the Wealth Tax.

    The value determined in accordance with the provisions of the column "Basis of deduction" will have as a maximum limit the normal market value of the property or right transferred at the time of its transfer.

  2. DEDUCTION PERCENTAGE (Art. 19 Law 49/2002)

    The taxpayer will have the right to deduct 25 per 100 of the deduction base determined in accordance with the provisions of the previous section.

    The General State Budget Law may establish a list of priority patronage activities, and may raise the percentages and limits of this deduction by a maximum of five percentage points.

    In this fiscal year, the activities included as priority patronage activities and programs will carry a deduction of 30 percent


In order to be entitled to the deductions for donations to the entities and institutions provided for in Law 49/2002, the effectiveness of the donation made must be accredited by means of a certificate issued by the donating entity stating the following:

  1. NIF and personal identification details of the donor.

  2. NIF and identification details of the donor organisation.

  3. Express mention that the donee entity is included among those regulated in Article 16 of Law 49/2002, of 23 December.

  4. Date and amount of the donation when it is monetary.

  5. Public document or other authentic document that proves the delivery of the donated property when it is not a monetary donation.

  6. Destination that the donee entity will give to the donated object in the fulfillment of its specific purpose.

  7. Express mention of the irrevocable nature of the donation, without prejudice to the provisions of the mandatory civil norms that regulate the revocation of donations.

    In the event of revocation of the donation due to any of the circumstances contemplated in the Civil Code, the donor shall pay the contributions corresponding to the deductions applied and enjoyed in the tax period in which said revocation takes place, without prejudice to any interest for late payment that may be applicable.


The priority patronage activities established for 2018 are as follows:

  1. Those carried out by the Instituto Cervantes for the promotion and dissemination of the Spanish language and culture using electronic networks, new technologies and other audiovisual means.

  2. The promotion and dissemination of the official languages of the different territories in Spain, carried out by institutions in those Autonomous Communities with their own official language.

  3. The conservation, restoration or rehabilitation of the Spanish Historical Heritage assets listed in Annex VIII of Law 22/2013 of the General State Budget, as well as the activities and assets that are included, upon agreement between the Ministry of Culture and the Ministry of Industry, Tourism and Trade, in the programme of digitisation, conservation, cataloging, dissemination and exploitation of the elements of Spanish Historical Heritage "" referred to in Article 75 of Law 53/2002, of December 30, on Fiscal, Administrative and Social Order Measures.

  4. Programmes to train voluntary workers that have been awarded grants by government bodies.

  5. The projects and actions of public administrations dedicated to the promotion of the Information Society and, in particular, those whose purpose is the provision of public services through computer and telematic services over the Internet.

  6. Research in the Scientific Facilities listed for this purpose in Annex XI of Law 22/2013.

  7. Research, development and innovation in the fields of nanotechnology, health, genomics, proteomics and energy, and in environments of international excellence, carried out by the entities that, for these purposes, are recognised by the Ministry of Economy and Finance, at the proposal of the Ministry of Science and Innovation.

  8. Work to raise awareness of and disseminate innovation and the scientific culture carried out by the Fundación Española para la Ciencia y la Tecnología.

  9. Programmes aimed at fighting gender-based violence that have received a subsidy from the Public Administrations or are carried out in collaboration with said bodies.