Skip to main content
Form 100. Personal Income Tax Declaration 2018

10.5.2. For donations for the rehabilitation and conservation of the historical heritage of the Canary Islands

For donations for the rehabilitation or conservation of the historical heritage of the Canary Islands, 20 per 100 of the amounts donated.

Limits, the amount of this deduction may not exceed:

- 10 percent of the full regional quota.

- 150 euros, both in individual and joint taxation.

The base of the deduction may not exceed 10 percent of the autonomous part of the taxpayer's taxable base.

The deduction will be made on the amounts donated for the rehabilitation or conservation of assets that are located in the territory of the Canary Islands that are part of its historical heritage and are registered in the Canary Islands Registry of Assets of Cultural Interest or included in the Inventory of Assets. Furniture referred to in Law 4/1999, of March 15, on the Historical Heritage of the Canary Islands. Likewise, in the case of buildings listed as part of a historical complex in the Canary Islands, it will be necessary for these donations to be made in favor of any of the following entities:

  • Public administrations, as well as the entities and institutions dependent on them.

  • The Catholic Church and the churches, confessions or religious communities that have cooperation agreements with the Spanish State.

  • Foundations or associations that, meeting the requirements established in Law 49/2002, of December 23, on the tax regime of non-profit entities and of interests and incentives for patronage, include among their specific purposes, the reparation , conservation or restoration of historical heritage.  

To prove the right to the deduction, the taxpayer must be in possession of the corresponding certificate issued by the donee entity stating the requirements demanded by article 5 of D. Leg 1/2009, of the Autonomous Community of the Canary Islands: NIF of the donor and the donee, date and amount of the donation, as well as its irrevocable nature and its acceptance by the donee.


In the data capture window, the amounts donated will be indicated, taking into account that for donations that correspond to the spouses in equal parts, 50 percent of the total amounts donated will be reflected.