The main spanish rule on donations of cultural property to state agencies isAct no. 16/1985 of 25 june, the historical heritage EnglishandRoyal Decree 111/1986, of 10 januarythis takes, and that was partially amended in theRoyal decree no. 64/1994, of 21 january.

Other legislation relating to the grant are:

• Law 49/2002 of 23 decemberof the tax regime in the non-profit entities and tax incentives to patronage.
• Royal Decree 1270/2003 of 10 octoberby approving the regulations for the implementation of the tax regime in the non-profit entities and tax incentives to patronage.
• Law 33/2003 of 3 november, of the heritage of the Public Administrations
• Act 35/2006 of 28 november,income tax of natural persons and partial amendment of laws of corporate taxes, on the income of non-residents.
• Resolution of 22 september 2010the Biblioteca Nacional de españa, creating the electronic register of the Biblioteca Nacional de españa.
• Order ECD/465/2012,, for delegation of authority from the ministry of education, culture and sport.
• Law 27/2014, of 27 november, corporate tax base.
• Law 1/2015, of 24 march, which regulates the Biblioteca Nacional de españa.
• Royal Decree 640/2016, of 9 december, which approves the statute of the Biblioteca Nacional de españa.
• Law 6/2018, of 3 julyin general state budget for the year 2018.
• Real Decreto-ley 18/2019 of 27 december,to take certain steps in taxation, cadastral and social security.
• Royal Decree 2/2020, of 12 january, which they ministerial departments.
• Royal Decree 509/2020, of 5 may, which develops the basic organizational structure of the ministry of Culture and sport.
• Real Decreto-ley 17/2020, of 5 may,by which they are approved measures to support the cultural sector parastatals and to address the economic and social impact of the COVID-2019.