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Donation of cultural assets

Donations of Spanish historical assets made to the central government and other public entities and which are:

  • Registered in the General Register of Assets of Cultural Value.
  • Included in the General Inventory of Personal Property.

Will enjoy the following tax benefits on the payment of pure and simple donations:

  • Up to 20% on Personal Income Tax.
  • Up to 30% on Corporate Income Tax.
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