10.15.26 For amounts allocated to cultural fertilizers

Amount

Taxpayers will be able to deduct 21 percent of the amounts paid in the year for the acquisition of cultural subscriptions from companies or institutions adhering to the specific agreement signed with Culturarts Generalitat on the Valencian Cultural Subscription.

The deduction may only be applied by those taxpayers in which the sum of the general taxable base and the savings taxable base is less than 50,000 euros.

The maximum deduction base will be 150 euros.

The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that entitles it to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

Completion

If all conditions are met, you must include the amount eligible for the deduction in the box provided for this purpose.