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Form 100. 2018 Personal Income Tax return

10,15,16. For donations for ecological purposes

20% Of donations made during the tax period may be deducted from any of the following entities: 100

  • The Government and the Local Corporations of the Valencian Community.

  • Public entities that depend on any of the previous Territorial Administrations, whose corporate purpose is to defend and preserve the environment.

  • Non-profit organisations regulated in sections a) and b) of article 2 of Act 49/2002 of 23 December, on the tax regime of non-profit organisations and of the tax incentives to patronage, provided that its exclusive purpose is environmental protection, and are registered in the corresponding records of the Valencian Community.

  • To qualify for this deduction, the effectiveness of the donation made, as well as its value, must be accredited by means of a certificate issued the donor entity, in addition to the tax identification number and the personal identification details of the donor and the donor entity, must state the following:

    1. Date and amount of the donation, when the donation is monetary.

    2. Public document or other authentic document proving the delivery of the donated good, in the case of donations in kind. With regard to donations referred to in point (q), the document's identification number corresponding to the donated asset in the general inventory of Valencian cultural heritage will be an unexcusable mention. 1

    3. Express mention of the irrevocable nature of the donation. In any case, the withdrawal of the donation will determine the obligation to pay the instalments corresponding to the profits earned in the tax period in the revocation of the personal income tax will take place, in addition to the applicable late payment interest, in the manner established by the state regulation governing Personal Income Tax.

    4. Express mention that the donor entity is included among those regulated in sections a) and b) of article 2 of the Act 49/2002, of 23 December, on the tax regime for non-profit organisations and on the tax incentives for patronage , when the donation is made to non-profit organisations regulated by the law.

Notwithstanding the above, in the case of donations in kind, another proof of the value of the donated goods, issued by the competent Consortium in each case, must be accompanied by the purpose or purpose of the donation.


The window will show the amounts donated by the holder of the deduction.

In the case of marriage and if the donation is made by the spouses in equal parts, 50 per 100 of the total amount donated will be reflected.