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Practical Income Manual 2021.

For amounts donated to Foundations of Castilla y León and for the recovery of historical, cultural and natural heritage

Regulations: Art. 9 c), d) and e) and 10 Text Recast of the legal provisions of the Community of Castilla y León regarding own taxes and transferred, approved by Legislative Decree 1/2013, of September 12.

Amount and requirements for applying the deduction

  • 15 per 100 of the amounts donated for the following purposes :

    a. Rehabilitation or conservation of assets that are located in the territory of Castilla y León, that are part of the Spanish Historical Heritage or the Cultural Heritage of Castilla y León and that are registered in the General Registry of Assets of Cultural Interest or included in the General Inventory referred to in Law 16/1985, of June 25, of Spanish Historical Heritage ( BOE of 29), or in the equivalent records or inventories provided for in Law 12/2002, of July 11, on Cultural Heritage of Castilla y León, when carried out in favor of the following entities :

    • Public Administrations, as well as the Entities and Institutions dependent on them.

    • The Catholic Church and the churches, confessions or religious communities that have signed cooperation agreements with the Spanish State.

    • Foundations or associations that, meeting the requirements established in Title II of Law 49/2002, of December 23, on the tax regime for non-profit entities and tax incentives for patronage ( BOE of 24), include among their specific purposes, the repair, conservation or restoration of Historical Heritage.

    b. Recovery, conservation or improvement of natural spaces and places integrated into the Natura 2000 Network , located in the territory of Castilla y León, when carried out in favor of public administrations, as well as entities and institutions dependent on the same.

    c. Amounts donated to Foundations registered in the Registry of Foundations of Castilla y León, provided that by reason of their purposes they are classified as cultural, welfare or ecological.

  • To apply this deduction the total tax base (boxes [0435] and [0460] of the declaration) minus the personal and family minimum (box [ 0520] of the declaration) cannot exceed the following amounts:

    • - 18,900 euros in individual taxation .

    • - 31,500 euros in joint taxation .

  • The taxpayer must be in possession of the documentary justification of the donation made with the requirements established in article 24 of the aforementioned Law 49/2002.

Joint maximum limit of deductions for the recovery of cultural and natural heritage and for donations to foundations and for the promotion of research, development and innovation

The maximum joint base of ballast regional deductions may not exceed 10 percent of the sum of the general taxable base and the savings taxable base of the taxpayer or the family unit in the case of joint declaration. This amount is the result of adding the boxes [0500] and [0510] of the statement.

This limit acts separately and independently from the 10 per 100 limit, applicable to the same general deductions, contemplated in the state Personal Income Tax regulations.

See deduction for donations and other contributions in Chapter 16.