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Form 100. Personal Income Tax Declaration 2018

10.15.26 For donations or assignments of use or loan for other purposes

Taxpayers may deduct 25 percent of the amounts in which donations or loans for use or commodatum are valued for non-professional cultural, scientific or sporting projects or activities declared or considered illegal. social interest. (this deduction is not applicable to taxpayers who died before July 28, 2018)


- That donations or loans for use or bailment be made in favor of the persons or entities benefiting from article 3 of Law 20/2018 of the Generalitat. in other words: 

1- Non-profit entities, associations declared of public utility, sports federations and associations, etc.

2- The Generalitat, its public organizations and the instrumental public sector of the Generalitat.

3- The local entities of the Valencian Community, their public organizations and consortia that depend on them.

4- The public and private universities of the Valencian Community, their foundations and the colleges attached to them.

5- institutes and research centers.

6- The higher centers of artistic education

7- Cultural companies that have their tax domicile in the Valencian Community.

8- natural persons residing and with tax domicile in the Community who regularly carry out cultural, scientific and sports activities of a non-professional nature

9- the museums and museographic collections recognized by the Generalitat Valenciana, as well as the archives in the Valencian Community.


- In monetary donations, their amount.

- In the constitution of a real right of usufruct of real estate, 4 percent of the cadastral value each year.

- In the constitution of a real right of usufruct over securities, the annual amount of dividends or interest.

- In the constitution of a real right of usufruct over goods or rights, the annual amount resulting from applying the legal interest of money to the value of the usufruct determined at the time of its constitution.

- In the donation of assets of cultural interest, the valuation carried out by the Valuation Board of assets of the Valencian Cultural Heritage.

- In the case of loans for use or bailment, 4 percent of the valuation of the property.

When delivering monetary amounts, they must necessarily be by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.


You must enter, in the box provided for this purpose, the amounts that form part of the basis of the deduction. The program will calculate the deduction amount.