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Form 100. 2020 Personal Income Tax Return Declaration

10.15.17. For donations of property belonging to the Valencian Cultural Heritage

Taxpayers may deduct 25 percent of outright donations made during the tax period of assets that, forming part of the Valencian Cultural Heritage, are registered in the General Inventory of the aforementioned heritage. , in accordance with current regional legal regulations, provided that they are carried out in favor of:

  • Non-profit entities, fiscally domiciled in the Valencian Community, whose corporate purpose is of a cultural, scientific or non-professional sports nature.

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

  • The local entities 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 colleges attached to them.

  • The institutes and research centers of the Valencian Community or that have headquarters there.

  • The higher artistic education centers of the Valencian Community.

  • Persons or entities that benefit from patronage will also be persons or entities objectively comparable to those mentioned above based in other autonomous communities, member states of the European Union or associated states of the European economic area that develop projects or activities declared to be of social interest in the terms of Law 20/2018, of July 25, on non-professional cultural, scientific and sports patronage in 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.

Completion

The value of the donated goods 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.