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Form 100. Personal Income Tax Declaration 2021

10.15.19. For amounts allocated by the donors for the conservation, repair and restoration of property belonging to the Valencian Cultural Heritage

Amount

The 20% for the first 150 euros and the 25% for the rest of the value of the amounts allocated by the owners of assets belonging to the Cultural Heritage Valencian registered in the General Inventory of the same, to the conservation, repair or restoration of the aforementioned goods.

Requirements and conditions

  • The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that gives the right to its application to be made by credit or debit card, bank transfer, nominative check or deposit into credit institution accounts.

  • To be entitled to this deduction, the effectiveness of the donation made, as well as its value, must be proven by means of a certification issued by the donor entity that must contain at least the following points:

    1. Name and surname or company name and tax identification number, both of the donor and the person or entity receiving the donation.

    2. Express mention that the donor person or entity is included among the beneficiaries of cultural patronage of article 3 of Law 20/2018, of July 25, on non-professional cultural, scientific and sports patronage in the Valencian Community.

    3. Date and amount of the donation when it is monetary.

    4. Destination that the beneficiary person or entity will give to the donation received or to the object of the real right of usufruct or to the one received as a loan for use or commodatum.

    5. In the case of non-monetary donations, constitution of a real right of usufruct or loan of use or bailment, public document or other document that certifies the delivery of the donated property, the constitution of the right of usufruct or loan of use or bailment.

    6. In relation to donations of assets that are part of the Valencian Cultural Heritage, the identification number that corresponds to the donated asset in the General Inventory of the Valencian Cultural Heritage must be indicated.

    In the case of donations whose beneficiary is the Generalitat, its public organizations, public sector foundations and the consortia attached to it, certification from the department with jurisdiction in tax matters will be admitted, instead of the certificate of the donor entity.

  • The basis of deductions for monetary donations for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage, for amounts allocated by their owners for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage, for donations intended for the promotion of the Valencian Language and for donations or transfers of use or bailments for other purposes of a cultural, scientific or non-professional sports nature, may not exceed 30% of the general taxable base and the taxpayer's savings.

Completion

The amounts paid by the deduction holder will be reflected in the window.

In the case of marriage and if the amount paid corresponds to the spouses equally, 50% of the total amount paid by both spouses will be reflected.