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Form 100. 2019 Personal Income Tax return

10.3.6. For the donation of rural properties in favour of the Principality of Asturias

The value of donations of rural properties made in favour of the Principality of Asturias with the limit of 20% of the taxpayer's net tax base may be deducted from the total regional tax liability on 100%. 10 100 The donated properties will be valued in accordance with the criteria established by the General Tax Law.


Please enter the value of the properties donated by the holder of the deduction.

In the event of marriage and if the donation has been made by the spouses in equal parts, 50% of the total value of the donation made will be reflected in 100.