10.15.24. For donations or transfers of use or loans for other purposes of cultural, scientific or non-professional sports interest.

Amount

25% of the amounts in which donations or loans for use or commodatum are valued made to non-professional cultural, scientific or sporting projects or activities declared or considered of social interest.

However, in the event that the taxpayer applies the deduction provided for in letter a) of section 3 of article 68 of the Personal Income Tax Law (deductions provided for in Law 49/2002 on the tax regime of non-profit entities and of tax incentives for patronage) the first 150 euros of the value of the donation will enjoy a deduction of 20%.

Requirements and conditions

• That donations or loans for use or loan be made to non-professional cultural, scientific or sporting projects or activities declared or considered to be of social interest, other than those provided for donations relating to the Valencian cultural heritage and those intended for the promotion of Valencian language.

• 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 accounts at credit institutions.

• That donations or loans for use or bailment be made in favor of the persons or entities beneficiaries of article 3 of Law 20/2018 of the Generalitat, of cultural, scientific and non-professional sports patronage in the Valencian Community. The following persons and entities are considered beneficiaries:

  1. Non-profit entities, fiscally domiciled in the Valencian Community, whose corporate purpose is of a cultural, scientific or non-professional sports nature.

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

  3. The local entities 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 colleges attached to them.

  5. The institutes and research centers of the Valencian Community or that have headquarters there.

  6. The higher artistic education centers of the Valencian Community.

  7. Natural persons resident and with tax domicile in the Valencian Community who, on a regular basis, carry out cultural, scientific and sporting activities of a non-professional nature.

     For the purposes of this law, natural persons who carry out cultural, scientific or sporting activities of a non-professional nature in relation to the forms of patronage received from their spouse, stable partner, ascendants, descendants or collaterals up to the third degree will not be considered beneficiaries. , or those who, together with the aforementioned natural person, form part of an entity under an income attribution regime.

  8. The museums and museographic collections recognized by the Generalitat Valenciana, as well as the archives in the Valencian Community.

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

     1. Cinematography, audiovisual arts and multimedia arts.

     2. The performing arts, music, dance, theater and circus.

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

     4. Books and reading and literary, photographic and cinematographic editions in any format or medium.

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

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

     7. Applied arts such as jewelry and handmade ceramics.

     8. Any other artistic or cultural activity.

• Persons or entities that will benefit from patronage will also be persons or entities objectively comparable to those provided for in the previous point based in other autonomous communities, member states of the European Union or associated states of the European economic area that develop cultural, scientific projects or activities. or non-professional sports activities declared or considered of social interest that give the right to this deduction.

Deduction base

• In monetary donations, their amount.

• In donations of assets or rights, the book value they had at the time of transfer and, failing that, the value determined in accordance with the wealth tax rules.

• In the constitution of a real right of usufruct of real estate, the annual amount resulting from applying, in each of the tax periods of duration of the usufruct, 4% of the cadastral value, determined proportionally to the number of days that corresponds in each tax period.

• In the constitution of a real right of usufruct over securities, the annual amount of dividends or interest received by the usufructuary in each of the tax periods of duration of the usufruct.

• In the constitution of a real right of usufruct over goods or rights, the annual amount resulting from applying the legal interest of the money of each year to the value of the usufruct determined at the time of its constitution.

• In the donation of assets of cultural interest, the valuation carried out by the Valuation Board of assets of the Valencian Cultural Heritage.

• In the case of loans for use or commodatum, the annual amount resulting from applying in each of the tax periods of the duration of the loan, 4% to the valuation of the property carried out by the Asset Valuation Board of the Valencian Cultural Heritage, determined proportionally to the number of days that corresponds in each tax period

When delivering monetary amounts, they must necessarily be by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

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 loans 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

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