INCOME FROM DONATIONS TO THE SOLIDARITY ACCOUNT OF THE GENERALITAT VALENCIANA FOR THE REPAIR OF DAMAGE AND RECONSTRUCTION AFTER THE DANA
A specific account has been opened with the collaboration of Banco Sabadell to channel donations of money from organisations and individuals to the Generalitat Valenciana to contribute to the repair of damage and economic and social reconstruction following the DANA of 29 October:
ACCOUNT TO WHICH THE TRANSFER SHOULD BE MADE
- PAYEE: S4611001A Generalitat Valenciana
- IBAN: ES94 0081 0693 6100 0242 3445
- SWIFT/BIC: BSABESBBXXX
In accordance with the provisions of art. 68.3 of the ‘Ley de IRPF, as well as in the Ley 49/2002, de 23 de diciembre, de régimen fiscal de las entidades sin fines lucrativos y de los incentivos fiscales al mecenazgo’, these donations give right to deduction, both in the IRPF, as well as in the Corporate Tax.
In order that the Generalitat can make the informative declaration of donations, gifts and contributions received to the AEAT and issue the corresponding certificates to the donors, when filling in the field relating to the concept of the transfer, the following must always be entered:
- NIF SURNAME NAME (in case of individuals) or
- CIF ENTITY (in case of companies)
The Generalitat Valenciana will set up a telematic process for the management of donations and the downloading of certificates for the next income tax campaign.