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Form 100. Personal Income Tax Return 2019

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

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

  1. Amounts donated for the rehabilitation or conservation of assets located in the territory of Castile and Leon, which form part of the Spanish Historical Heritage or the Cultural Heritage of Castile and Leon and which are registered in the General Register 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 registers or inventories provided for in Law 12/2002, of July 11, on the Cultural Heritage of Castile and Leon, when made in 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 made in favor of Public Administrations as well as the entities and institutions dependent on them.

  3. Amounts donated to foundations registered in the Registry of Foundations of Castile and León, provided that due to their purposes, they are classified as cultural, welfare or ecological.

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

Limit

The basis of this deduction, together with those related to the recovery of the Historical, Cultural and Natural Heritage of Castilla y León, and the promotion of research, development and innovation, 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.

Requirements

That the total taxable 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.

Completion

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