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Form 100. 2019 Personal Income Tax return

10,15,16. For donations for ecological purposes

20% Of donations made during the tax period may be deducted from any of the following entities: 100

  • The Government and the Local Corporations of the Valencian Community.

  • Public entities that depend on any of the previous Territorial Administrations, whose corporate purpose is to defend and preserve the environment.

  • Non-profit organisations regulated in sections a) and b) of article 2 of Act 49/2002 of 23 December, on the tax regime of non-profit organisations and of the tax incentives to patronage, provided that its exclusive purpose is environmental protection, and are registered in the corresponding records of the Valencian Community.

  • The application of the contract is conditional on the delivery of the monetary amounts derived from the legal act or business that are carried out by credit or debit card, bank transfer, registered cheque or deposit in accounts with credit institutions.
  • To qualify for this deduction, the effectiveness of the donation made must be accredited, as well as the value of the donation, by means of a certificate issued by the donor entity, which must contain at least the following:

    1. Name and surname (s) or company name and tax identification number, both of the donor and the donor person or entity.

    2. Express mention that the person or entity that is a donor is included among the beneficiaries of the cultural patronage of article 3 of Law 20/2018, of 25 July, on cultural, scientific and sporting patronage in the Valencian Community.

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

    4. Destination that the beneficiary person or entity will give to the donation received or to the object of the actual right of usufruct or to the one received in a use or comfortable loan.

    5. In the case of non-cash donations, the creation of a real right of usufruct or use or combogiato loan, document public or other document certifying the delivery of the donated asset, the creation of the right of usufruct or the use or comfort loan.

    6. With regard to donations of assets belonging to the Valencian Cultural Heritage, the identification number that corresponds to the donated asset in the General Inventory of Valencian Cultural Heritage must be indicated.

  • In the case of donations whose beneficiary is the Generalitat, its public bodies, the foundations of the public sector and the consortia that are part of it, it will be admitted, in substitution of the certificate of the donatee entity, a certificate of the association with competence in tax matters.


The window will show the amounts donated by the holder of the deduction.

In the case of marriage and if the donation is made by the spouses in equal parts, 50 per 100 of the total amount donated will be reflected.