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Practical guide to 2021 Income Tax.

For donations to contribute to the financing of the expenses caused by the health crisis caused by Covid-19

Regulations: Letter d) of Additional Provision 17 Act 13/1997, of 23 December, regulating the autonomous range of Personal Income Tax and other taxes assigned, of the Valencian Community.

Amount and requirements for applying the deduction

  • Taxpayers will have the right to deduct the result of applying the donations made during the tax period from the total autonomous community payment, whether in cash or in kind , to contribute to the financing of the expenses caused by the health crisis, produced by Covid-19, the following percentages:

     Amount up toDeduction percentage
    150 Euros 20
    Remaining deduction base 25
  • Donations must have been made in accordance with article 4 of Council Act 4/2020 of 17 April, on extraordinary economic-financial management measures to address the crisis caused by Covid-19.

    Article 4 ("Regime applicable to donations made to address the health crisis caused by Covid-19") of Decree Law 4/2020 of 17 April provides that:

    1. Donations of money made to contribute to the financing of the expenses caused by the health crisis caused by Covid-19 will be deposited in the Treasury of the Government with IBAN ES03 2100 8681 5002 0009. 0086 These donations will generate credit in the Government's budget, in accordance with the nature of the actions to which they are affected, without the need for express acceptance.

    For these purposes, donations of money that have been made or that can be made in other accounts designated by the Departments of the Administration of the Council must be transferred by the authorized persons to the account provided for in the previous paragraph.

    2. Donations of equipment and supplies related to the fight against Covid-19 that are considered movable property shall be considered accepted by their mere reception by the competent health department or by the body designated as the recipient.

    3. Donations of real estate assets will be accepted by the competent body of the company in the area of assets, in accordance with the provisions of Act 14 / 2003, of 10 April, on the Government's Wealth Tax, which may be used directly to combat Covid-19 or to sell and apply the product obtained for this purpose.

    4. The amounts obtained through these channels are affected by the exclusive financing of the expenses derived from the crisis caused by Covid-19 and may be used to to cover expenses such as healthcare equipment and infrastructure, material, supplies, recruitment of personnel, research and any other that may contribute to strengthening the capacities for responding to the crisis resulting from Covid-19.