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Form 100. Personal Income Tax Declaration 2019

10.15.16. For donations with ecological purposes

20 percent of may be deducted from donations made during the tax period in favor of any of the following entities:

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

  • Public entities dependent on any of the previous Territorial Administrations, whose corporate purpose is the defense and conservation of the environment.

  • Non-profit entities regulated in sections a) and b) of article 2 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that their exclusive purpose is the defense of the environment, and are registered in the corresponding records of the Valencian Community.

  • The application of the order is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be carried out by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.
  • To be entitled to this deduction, the effectiveness of the donation made, as well as its value, must be proven by means of a certification issued by the donor entity that must contain at least the following points:

    1. Name and surname or company name and tax identification number, both of the donor and the person or entity receiving the donation.

    2. Express mention that the donor person or entity is included among the beneficiaries of cultural patronage of article 3 of Law 20/2018, of July 25, on non-professional cultural, scientific and sports 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 real right of usufruct or to the one received as a loan for use or commodatum.

    5. In the case of non-monetary donations, constitution of a real right of usufruct or loan of use or bailment, public document or other document that certifies the delivery of the donated property, the constitution of the right of usufruct or loan of use or bailment.

    6. In relation to donations of assets that are part of the Valencian Cultural Heritage, the identification number that corresponds to the donated asset in the General Inventory of the Valencian Cultural Heritage must be indicated.

  • In the case of donations whose beneficiary is the Generalitat, its public organizations, public sector foundations and the consortia attached to it, certification from the department with jurisdiction in tax matters will be admitted, instead of the certificate of the donor entity.


The amounts donated by the deduction holder will be reflected in the window.

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