10,15,25 For donations or transfers of use or combogiato for other purposes

Taxpayers can deduct 25% of the amounts in which donations or use or combote loans made to non-professional cultural, scientific or sports projects or activities declared or considered of social interest are valued.

Requirements

• Donations or use or combote loans are made to non-declared or considered cultural, scientific or sporting projects or activities of social interest, other than those intended for donations relating to Valencian cultural heritage and those intended to promote the Valencian language.

• The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that are carried out by credit or debit card, bank transfer, nominative cheque or deposit in accounts with credit institutions.

• Donations or use or combote loans are made to the beneficiaries of article 3 of the Government's Act 20/2018, on cultural, scientific and sporting patronage in the Valencian Community. The following are considered as beneficiaries: 

  1. Non-profit organisations, registered with the Valencian Community, whose corporate purpose is cultural, scientific or sporting.

  2. The Generalitat, its public bodies and the public instrumental sector of the Generalitat.

  3. Local organisations of the Valencian Community, their public bodies, foundations and consortia that depend on them.

  4. The public and private universities of the Valencian Community, their foundations and the major schools assigned to them.

  5. The institutes and research centres of the Valencian Community or that are based in it.

  6. The higher centres of artistic teaching in the Valencian Community.

  7. Natural persons resident and with tax residence in the Valencian Community who, in a habitual way, carry out cultural, scientific and sporting activities of a non-professional nature. For the purposes of this law, natural persons who engage in non-professional cultural, scientific or sporting activities will not be considered beneficiaries in relationship with the patronage modalities received from your spouse, stable partner, ascendant, descendant or collateral up to the third degree, or those that form part of the aforementioned individual of an entity in the income allocation system.

  8. The museums and museum collections recognised by the Regional Government of Valencia, as well as the archives in the Valencian Community.

  9. Cultural companies that have their tax address in the Valencian Community and whose corporate purpose is any of the following:

     1. Film, audiovisual arts and multimedia arts.

     2. Performing arts, music, dance, theatre and circus.

     3. Plastic arts or fine arts, photography or design.

     4. The book and the reading and literary, photographic and cinematographic editions in any format or format.

     5. Research, documentation, conservation, restoration, recovery, dissemination and promotion of the material and intangible cultural heritage of the Valencian Community

     6. Folklore and popular traditions of the Valencian Community, especially popular music and traditional dances.

     7. The arts applied such as jewellery and handmade ceramics.

     8. Any other artistic or cultural activity.

• The persons or entities that are beneficiaries of the patronage will also be those who are objectively comparable to those provided for in the previous point, based on others autonomous communities, European Union member states or associated European economic space states that carry out non-professional cultural, scientific or sports projects or activities declared or considered of social interest that give entitlement to this deduction.

Deduction base

• In monetary donations, their amount.
• In donations of assets or rights, the book value they have at the time of transfer and, failing this, the value determined in accordance with the rules of the tax on equity
• In the constitution of a real right of usufruct of real estate, 4% of the cadastral value each year.
• In the creation of a real right of usufruct on securities, the annual amount of dividends or interest.
• In the constitution of a real right of usufruct on assets or rights, the annual amount resulting from applying the legal interest of the money to the value of the usufruct determined at the time of its constitution.
• In the donation of cultural assets, the valuation carried out by the Valencian Cultural Heritage Asset Assessment Board.
• In the case of use or commodate loans, 4% of the valuation of the asset.

In the delivery of monetary amounts, they must be, necessarily, by credit or debit card, bank transfer, nominative cheque or deposit in accounts with credit institutions.

The basis of deductions for monetary donations for the conservation, repair and restoration of assets belonging to the Valencian Cultural Heritage, for amounts intended by its holders for the conservation, repair and restoration of assets belonging to the Valencian Cultural Heritage, for donations intended to promote the Language Valencia and for donations or transfers of use or for other purposes of cultural, scientific or sporting nature, it cannot be higher at 30% of the general net tax base and the taxpayer's savings 100

Completion

You must enter, in the box set up for this purpose, the amounts that form part of the deduction base. The program will calculate the amount of the deduction.