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Form 100. Personal Income Tax Declaration 2018

10.3.6. For donation of rural properties in favor of the Principality of Asturias

20 per 100 of the value of donations of rural properties made in favor of the Principality of Asturias may be deducted from the full regional quota with a limit of 10 per 100 of the taxpayer's taxable base. The donated properties will be valued in accordance with the criteria established in the General Tax Law.


You must indicate the value of the properties donated by the holder of the deduction.

In the case of marriage and if the donation has been made by the spouses in equal parts, 50 percent of the total value of the donation they have made will be reflected.