For donations with ecological purposes

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

Amount of deduction

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

Requirements and other conditions for the application of the deduction

• To be eligible for this deduction, 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 defence 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 protection 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 to be of public utility.

• Furthermore, the application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into 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.