10.15.16. For donations with ecological purposes

You may deduct 20% of donations made during the tax period to any of the following entities:

• The Generalitat and the Local Corporations of the Valencian Community.

• Public entities dependent on any of the previous Territorial Administrations, whose corporate purpose is the defence and conservation of the environment.

• Non-profit entities regulated in sections a) and b) of article 2 of Law 49/2002, of December 23, on the tax regime of non-profit entities and tax incentives for patronage, provided that their exclusive purpose is the protection of the environment, and they are registered in the corresponding registers of the Valencian Community.

• To be eligible for this deduction, the effectiveness of the donation made, as well as its value, must be accredited by means of a certificate issued by the recipient entity in which, in addition to the tax identification number and personal identification data of the donor and the recipient entity, the following details are stated:

  1. Date and amount of the donation, when it is monetary.

  2. Public document or other authentic document proving the delivery of the donated property, in the case of donations in kind. In relation to the donations referred to in number 1 of letter q), the identification number that corresponds to the donated asset in the general inventory of Valencian cultural heritage must be mentioned in the document.

  3. Express mention of the irrevocable nature of the donation. In any case, the revocation of the donation will determine the obligation to pay the corresponding amounts of the benefits enjoyed in the tax period in which said revocation occurs, plus the applicable late payment interest, in the manner established by the state regulations governing Personal Income Tax.

  4. Express mention that the recipient entity is included among those regulated in sections a) and b) of article 2 of Law 49/2002, of December 23, on the Tax Regime of Non-Profit Entities and Tax Incentives for Patronage, when the donation is made in favor of non-profit entities regulated in the aforementioned law.

Without prejudice to the foregoing, in the case of donations in kind, the aforementioned certification must be accompanied by another certificate proving the value of the donated goods, issued by the competent Ministry in each case based on the object or purpose of the donation.

Completion

The amounts donated by the deduction holder will be reflected in the window.

In the case of marriage and if the donation is made by the spouses in equal parts, 50% of the total amount donated will be reflected.