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Form 100. Personal Income Tax Return Declaration 2017

10.5.2. For donations for the rehabilitation and conservation of the historical heritage of the Canary Islands

For donations for the rehabilitation or conservation of the historical heritage of the Canary Islands, 20 percent of the amounts donated.

Limits, the amount of this deduction may not exceed:

- 10 percent of the entire regional quota.

- 150 euros, both in individual and joint taxation.

The deduction base may not exceed 10 percent of the autonomous portion of the taxpayer's taxable base.

The deduction will be applied to amounts donated for the rehabilitation or conservation of assets located in the Canary Islands that form part of its historical heritage 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. Likewise, when dealing with listed buildings forming part of a historical complex in the Canary Islands, these donations must be made to any of the following entities:

  • Public administrations, as well as entities and institutions dependent on them.

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

  • Foundations or associations that, meeting the requirements established in Law 49/2002, of December 23, on the tax regime of non-profit entities and on the interests and incentives for patronage, include among their specific purposes the repair, conservation or restoration of historical heritage.  

To prove the right to the deduction, the taxpayer must be in possession of the corresponding certificate issued by the recipient entity, which contains the requirements established by article 5 of Legislative Decree 1/2009 of the Autonomous Community of the Canary Islands: NIF of the donor and the donee, date and amount of the donation, as well as its irrevocable nature and its acceptance by the donee.

Completion

In the data capture window, the amounts donated will be indicated, taking into account that for donations that correspond to the spouses in equal parts, 50% of the total amounts donated will be reflected.