For donations for the rehabilitation or conservation of the historical heritage of the Canary Islands

Regulations: Art. 4 Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by legislative Decree 1/ 2009, April 21

Deduction amount

20 per 100 of the amounts donated.

Conditions and requirements to apply the deduction

• Destination of donations

  The amounts must be donated for the rehabilitation or conservation of assets that are located in the territory of the Canary Islands, that are part of the historical heritage of the Canary Islands and are registered in the Canary Islands Registry of Assets of Cultural Interest or included in the Inventory of Movable Property referred to in Law 4/1999, of March 15, on the Historical Heritage of the Canary Islands.

• Beneficiary entities

  In the case of buildings listed as part of a historic complex in the Canary Islands, it will be necessary that the donations be made in favor of any of the following entities:

  1. Public Administrations, as well as the entities and institutions dependent on them.

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

  3. 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 December 24), include among their specific purposes the repair, conservation or restoration of historical heritage.

Maximum deduction limit

The amount of this deduction may not exceed:

• 10 percent of the full regional quota, box [ 0546 ] of the declaration or

• 150 euros , both in individual and joint taxation.

Documentary justification

See the specific section of " Documentary justification " of deductions for donations