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Practical Income Manual 2021.

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

Regulations: Letter d) of Additional Provision 17 Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and remaining transferred taxes, from the Valencian Community.

Amount and requirements for applying the deduction

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

     Amount up toPercentage of deduction
    150 euros 20
    Remaining deduction base 25
  • Donations must have been made in accordance with article 4 of Decree Law 4/2020, of April 17, of the Council , 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 April 17, provides that:

    1. Donations of money made to contribute to the financing of expenses caused by the health crisis caused by Covid-19 will be deposited into the Generalitat Treasury account with the IBAN ES03 2100 8681 5002 0009 0086. These donations will generate credit in the budget of the Generalitat, according to 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 can be made in other accounts designated by the departments of the Consell Administration, must be transferred by those authorized 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 will be considered accepted upon their mere receipt by the department responsible for health matters or by the body that it designates as recipient.

    3. Donations of real estate will be accepted by the department responsible for heritage, in accordance with the provisions of Law 14/2003, of April 10, on Heritage of the Generalitat, and the properties may be used directly for the fight against Covid. -19 or dispose of and apply the product obtained for this purpose.

    4. The amounts obtained through these means are assigned to the exclusive financing of expenses derived from the crisis caused by Covid-19 and may be used to meet expenses such as health equipment and infrastructure, material, supplies, hiring of personnel, research and any other that can contribute to strengthening response capabilities to the crisis derived from Covid-19.