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Form 100. 2019 Personal Income Tax return

10,15,18. For amounts donated for the conservation or restoration of property belonging to Valencian cultural heritage

Taxpayers can deduct 25% of the monetary amounts donated for the conservation, repair and restoration of the goods that, as part of the Valencian Cultural Heritage, are registered in their General Inventory, provided that they are carried out at any of the following entities:

  • Non-profit organisations, registered with the Valencian Community, whose corporate purpose is cultural, scientific or sporting.

  • The Generalitat, its public bodies and the public instrumental sector of the Generalitat.

  • Local organisations of the Valencian Community, their public bodies, foundations and consortia that depend on them.

  • The public and private universities of the Valencian Community, their foundations and the major schools assigned to them.

  • The institutes and research centres of the Valencian Community or that are based in it.

  • The higher centres of artistic teaching in the Valencian Community.

  • The persons or entities that are beneficiaries of the patronage will also be those who are objectively comparable to those previously mentioned with headquarters in other autonomous communities, Member States of the European Union or associated states of the European economic space that carry out projects or activities declared of social interest under the terms of the Act 20/2018, of 25 July, on cultural, scientific and non-professional patronage in 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 basis of deductions for monetary donations for the conservation, repair and restoration of assets belonging to the Valencian Cultural Heritage, for amounts intended by its holders for the conservation, repair and restoration of assets belonging to the Valencian Cultural Heritage, for donations intended to promote the Language Valencia and for donations or transfers of use or for other purposes of cultural, scientific or sporting nature, it cannot be higher at 30% of the general net tax base and the taxpayer's savings. 100


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

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