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Form 100. Personal Income Tax Declaration 2018

10.15.18. For amounts donated for the conservation, repair or restoration of assets that are part of the Valencian cultural heritage.

Taxpayers may deduct 2 5 percent (15 percent for taxpayers who died before July 28, 2018 or 20 percent when the donation is intended for actions included in the Patronage Plan of the Generalitat) of the monetary amounts donated for the conservation, repair and restoration of the assets that, forming part of the Valencian Cultural Heritage, are registered in its General Inventory, provided that they are made to 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 article 2 of Law 49/2002, of December 23, that are registered in the corresponding registries 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, goods of historical, artistic or cultural value.

  • Consortia participated exclusively by Public Administrations, foundations and public utility associations established for purposes of cultural interest.

The deduction will be 20 percent when it comes to actions included in the Cultural Patronage Plan of the Generalitat.

To be entitled to this deduction, the effectiveness of the donation made, as well as its value, must be proven by means of a certificate 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.


The window will reflect the amounts donated by the holder of the deduction, separating donations in general from donations destined for actions included in the Cultural Patronage Plan of the Generalitat.

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.