For donations with ecological purposes

Regulations: Art. 4.Uno.p) Law 13/1997, of December 23, which regulates the regional section of the personal income tax and other transferred taxes, of the Valencian Community.

Deduction amount

20 percent of the donations made during the tax period.

Requirements and other conditions for the application of the deduction

• To be entitled to this deduction, the donations must have been made to any of the following entities :

  • The Generalitat and the Local Corporations of the Valencian Community.
  • Public entities dependent on any of the territorial administrations mentioned above, whose corporate purpose is the defense and conservation of the environment.
  • The non-profit entities referred to 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 ( BOE of 24), provided that their exclusive purpose is the defense of the environment and they are registered in the corresponding Registries of the Valencian Community.

• Furthermore, the application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be made by credit or debit card, bank transfer, nominative check or deposit in accounts in credit institutions

  This requirement is established in the sixteenth Additional Provision of Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes.