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Form 100. 2018 Personal Income Tax return

10,15,17. For donations of goods belonging to Valencian cultural heritage

Taxpayers can deduct 25% (15% for taxpayers deceased before 28 July 2018) from the pure and simple donations made during the tax period of assets that, forming part of the Valencian Cultural Heritage, are registered in the Inventory General of the aforementioned assets, in accordance with the current regional legal regulations, provided that they are carried out in favour of any of the following entities:

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

  • Public entities of a cultural nature that depend on any of the previous Territorial Administrations.

  • The Public Universities of the Valencian Community.

  • 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 fiscal incentives to patronage, provided that they pursue purposes of a nature exclusively cultural, and are registered in the corresponding records of the Valencian Community.

  • Private universities in the Valencian Community.

  • The Valencian Community's Institutes and Research Centres.

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, 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 value of the donated goods will be shown in the window.

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