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Form 100. 2018 Personal Income Tax return

10,15,20. For donations to promote the Valencian language

25% (15% For taxpayers deceased before 28 July 2018) may be deducted from donations to promote the Valencian language in favour of the following entities:

  1. The Government and local authorities of the Valencian Community.

  2. Public entities that depend on any of the territorial administrations mentioned in number 1) above whose corporate purpose is to promote the Valencian language.

  3. 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 their exclusive purpose is promotion of the Valencian language and are registered in the corresponding records of the Valencian Community.

  4. Public and private universities in Valencia.

  5. The following entities, if non-profit organisations whose sole purpose is to promote the Valencian language: Foundations, declared to be of public use, federations and sports associations.
  6. Research centres in the Valencian Community and higher centres of artistic teaching in 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.


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

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


Common requirements to regional deductions for the donation of monetary amounts for the conservation, repair and restoration of the assets of the Wealth Tax Valencia Cultural, for the amounts allocated by holders of assets belonging to the Valencian Cultural Heritage, to the conservation, repair and restoration of the aforementioned assets for donations intended to promote the Valencian language and for donations of monetary amounts relating to other cultural purposes.

It is established that the basis of the previous regional deductions may not exceed 20% of the taxpayer's net tax base