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Form 100. 2018 Personal Income Tax return

10,15,18. For amounts donated for the conservation or restoration of property belonging to Valencian cultural heritage

Taxpayers can deduct 2 5% (15% for taxpayers deceased before 28 July 2018 or 20% when the donation is allocated to actions included in the Government's Merencoing Plan) of the monetary amounts those donated for the conservation, repair and restoration of the assets that, being part of the Valencian Cultural Heritage, are registered in their General Inventory, provided that they are made to 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 by article 2 of Law 49/2002 of 23 December, which are registered in the corresponding records of the Valencian Community. The amounts donated to these entities must be exclusively for the conservation, repair and restoration of works of art and, in general, of historical, artistic or cultural value.

  • Consortia exclusively owned by Public Administrations, foundations and associations of public use established for cultural purposes.

The deduction will be 20% in the case of actions included in the Government's cultural patronage plan.

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

  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.


The window will show the amounts donated by the holder of the deduction, separating donations in general from donations for actions included in the Government's Cultural Patronage Plan.

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