10.15.16. For donations with ecological purposes

Amount

20% for the first 150 euros and 25% for the rest of the amount of 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 defence 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 protection of the environment, and they are registered in the corresponding registers of the Valencian Community.

Requirements and conditions

• The application of the law is conditional on the delivery of the monetary amounts derived from the act or legal transaction that gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

• To be eligible for this deduction, the effectiveness of the donation made, as well as its value, must be accredited by means of a certificate issued by the recipient entity that must contain at least the following details:

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

  2. Express mention that the recipient person or entity is included among the beneficiaries of cultural patronage under 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. Purpose 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 object received on loan for use or as a loan.

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

  6. In relation to donations of assets that form part of 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, public sector foundations and the consortia attached to it, a certificate from the department with jurisdiction over tax matters will be accepted instead of the certificate from the recipient entity.

Completion

The amount or value of the donation will be reflected in the window.

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