For donations for ecological purposes
Regulations: Art. 4.Uno.p) Act 13/1997, of 23 December, regulating the autonomous range of Personal Income Tax and other taxes transferred, from the Valencian Community.
Amount of the deduction
Taxpayers will have the right to deduct the result of applying the following percentages to the amount of donations made during the tax period in favour of the entities indicated below:
| Amount up to | Deduction percentage |
|---|---|
| First 150 euros | 20 |
| Rest of the amount of donations | 25 |
Requirements and other conditions for applying the deduction
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To qualify for this deduction, donations must have been made in favour of any of the following entities:
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The Government and the Local Corporations of the Valencian Community.
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Public entities that depend on any of the aforementioned territorial administrations, whose corporate purpose is the defence and conservation of the environment.
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Non-profit organisations referred to in sections a) and b) of Article 2 of Act 49/2002, of 23 December, on the tax regime of entities without the purpose of winning and the fiscal incentives to patronage ( official State Gazette of 24), provided that its exclusive purpose is to defend the environment and are registered in the corresponding Registries of the Valencian Community.
Sections a) and b) of article 2 of Act 49/2002 refer to foundations and associations declared to be of public use
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In addition, the application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that is of legal interest to apply , credit or debit card, bank transfer, registered cheque or deposit in credit institutions will be made
This requirement is established in Additional Provision sixteen of Act 13/1997, of 23 December, which regulates the autonomous range of Personal Income Tax and other taxes transferred.