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

Regulations: Art. 4 Revised Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes , approved by Legislative Decree 1/2009, of April 21

Amount of deduction

20 percent of the amounts donated.

Conditions and requirements for applying the deduction

• Destination of donations

  The amounts donated must be used for the rehabilitation or conservation of assets located in the Canary Islands, which form 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 Assets referred to in Law 4/1999, of March 15, on the Historical Heritage of the Canary Islands.

• Beneficiary entities

  In the case of listed buildings forming part of a historical complex in the Canary Islands, donations must be made to 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 of 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% of the autonomous integral quota, box [0546] of the declaration or

• 150 euros , both in individual and joint taxation.

Documentary justification

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