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Form 100. Personal Income Tax Declaration 2018

10.8.3. For amounts donated to foundations of Castilla y León and for the recovery of historical, cultural and natural heritage

From the autonomous part of the full fee, 15 percent of the amounts donated may be deducted for the following purposes:

  1. Amounts donated for the rehabilitation or conservation of assets that are located in the territory of Castilla y León, that are part of the Spanish Historical Heritage or the Cultural Heritage of Castilla y León and that are registered in the General Registry of Assets of Cultural Interest or included in the General Inventory referred to in Law 16/1985, on Spanish Historical Heritage or in the equivalent records or inventories provided for in Law 12/2002, of July 11, on Cultural Heritage of Castilla y León, when carried out favor 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 signed cooperation agreements with the Spanish State.

    • Foundations or associations that, meeting the requirements established in Title II of Law 49/2002, of December 23, include among their specific purposes the repair, conservation or restoration of Historical Heritage.

  2. Amounts donated for the recovery, conservation or improvement of natural spaces and places integrated into the Natura 2000 Network, located in the territory of Castilla y León, when carried out in favor of the Public Administrations as well as the entities and institutions dependent on them. .

  3. Amounts donated to Foundations registered in the Registry of Foundations of Castilla y León, provided that by reason of their purposes, they are classified as cultural, welfare or ecological.

To apply this deduction, the taxpayer must be in possession of the documentary justification of the donation made with the requirements established in article 24 of Law 49/2002, of December 23, on the tax regime of non-profit entities. and incentives for patronage.

Limit : The base of this deduction together with the following, relating to the Historical, Cultural and Natural Heritage of Castilla y León, may not exceed 10 per 100 of the liquidable base. This limit, which operates independently of general deductions for investments and donations, is applied and controlled by the program.


That the total tax base, less the personal and family minimum, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation.


The amounts donated with the right to deduction will be reflected in the window.