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Practical Income Manual 2022.

For donations with ecological purposes

Regulations: Art. 4.Uno.p) and Sixteenth Additional Provision Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Deduction amount

Taxpayers will have the right to deduct from the full regional quota the result of applying the following percentages to the amount of donations made during the tax period in favor of the entities indicated below:

Amount up toPercentage of deduction
First 150 euros 20
Rest of the donation amount 25

Requirements and other conditions for the application of the deduction

  • To be entitled to this deduction, the donations must have been made to any of the following entities :

      1. The Generalitat and the Local Corporations of the Valencian Community.

      2. Public entities dependent on any of the territorial administrations mentioned above, whose corporate purpose is the defense and conservation of the environment.

      3. The non-profit entities referred to in sections a) and b) of article 2 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage ( BOE of December 24), provided that their exclusive purpose is the defense of the environment and they are registered in the corresponding Registries of the Valencian Community.

        Sections a) and b) of article 2 of Law 49/2002 refer to foundations and associations declared of public utility.

  • Furthermore, the application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that gives the right to its application to be made by credit or debit card, bank transfer, nominative check or deposit in accounts in credit institutions

    This requirement is established in Additional Provision sixteen of Law 13/1997, of December 23, which regulates the regional section of the personal income tax and other transferred taxes.