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Form 100. Personal Income Tax Declaration 2018

10.15.17. For donations of assets that are part of the Valencian cultural heritage

Taxpayers may deduct 25 percent (15 percent for taxpayers who died before July 28, 2018) of outright donations made during the tax period of assets that, forming part of Valencian Cultural Heritage, are registered in the General Inventory of the aforementioned heritage, in accordance with the current regional legal regulations, provided that they are carried out in favor of any of the following entities:

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

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

  • The Public Universities of the Valencian Community.

  • Non-profit entities regulated 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, provided that they pursue exclusively cultural nature, and are registered in the corresponding records of the Valencian Community.

  • The private universities of the Valencian Community.

  • The Institutes and research centers of the Valencian Community.

To be entitled to this deduction, the effectiveness of the donation made, as well as its value, must be proven by means of a certification issued by the donor entity in which, in addition to the tax identification number and the personal identification data of the donor and the donee entity, the following points are stated:

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

  2. Public document or other authentic document accrediting the delivery of the donated property, in the case of donations in kind. In relation to the donations referred to in number 1 of letter q), the document must include the identification number that corresponds to the donated property in the general inventory of Valencian cultural heritage.

  3. Express mention of the irrevocable nature of the donation. In any case, the revocation of the donation will determine the obligation to pay the fees corresponding to the benefits enjoyed in the tax period in which said revocation occurs, plus the applicable late payment interest, in the manner established by the state regulatory regulations. of the Personal Income Tax.

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

Without prejudice to the above, the aforementioned certification must be accompanied by another accreditation of the value of the donated goods, issued by the competent Department in each case due to the object or purpose of the donation.


The value of the donated goods will be reflected in the window.

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