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Practical manual for Income Tax 2020.

For donations to contribute to the financing of expenses caused by the health crisis caused by Covid-19

Regulations: Letter d) of Additional Provision 17 Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes, of the Valencian Community.

Amount and requirements for applying the deduction

  • Taxpayers will have the right to deduct from the regional tax rate the result of applying the following percentages to the amount of donations made during the tax period, whether in cash or in kind, to contribute to the financing of expenses caused by the health crisis caused by Covid-19:

     Amount up toPercentage of deduction
    150 euros 20
    Remaining deduction base 25

  • Donations must have been made in accordance with article 4 of Decree Law 4/2020, of April 17, of the Council, on extraordinary economic-financial management measures to deal with the crisis caused by Covid-19.

    Article 4 ("Regime applicable to donations made to address the health crisis caused by Covid-19") of Decree Law 4/2020, of April 17, provides that:

    1. Any donations made to help finance the expenses caused by the health crisis caused by Covid-19 will be deposited into the Generalitat Treasury account with IBAN ES03 2100 8681 5002 0009 0086. These donations will generate credit in the Generalitat budget, in accordance with the nature of the actions to which they are assigned, without the need for express acceptance.

    For these purposes, donations of money that have been made or may be made to other accounts designated by the departments of the Administration of the Consell, must be transferred by those authorized to the account provided for in the previous paragraph.

    2. Donations of equipment and supplies related to the fight against Covid-19 that are considered movable property will be considered accepted by their mere receipt by the department responsible for health matters or by the body it designates as the recipient.

    3. Donations of real estate will be accepted by the department responsible for heritage, in accordance with the provisions of Law 14/2003, of April 10, on the Heritage of the Generalitat, and the properties may be used directly to fight against Covid-19 or sold and the proceeds used for this purpose.

    4. The amounts obtained through these channels are allocated to the exclusive financing of expenses arising from the crisis caused by Covid-19 and may be used to cover expenses such as health equipment and infrastructure, material, supplies, hiring of personnel, research and any other expenses that may contribute to strengthening the response capacities to the crisis arising from Covid-19.