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Form 100. Personal Income Tax Declaration 2021

10.7.13. For donations of cultural assets and contributions for the conservation, repair and restoration of cultural heritage property

  1. 15% of pure and simple donations made during the tax period of goods that, forming part of the cultural heritage of Castilla-La Mancha, are registered in the Inventory of the Cultural Heritage of Castilla -La Mancha, in accordance with Law 4/2013, of May 16, on Cultural Heritage of Castilla-La Mancha, provided that they are carried out in favor of any of the following entities:

    • The Community Board of Castilla-La Mancha and the Local Corporations of the Region, as well as the Public Entities of a cultural nature dependent on any of them.

    • The universities that carry out their teaching and research activities in the territory of the Region, the Research Centers and the Higher Centers for Artistic Education of the Region.

    • Non-profit entities regulated in sections a) and b) of article 2 of Law 49/2002, of December 23, on the Fiscal Regime of Non-Profit Entities and Tax Incentives for Patronage, provided that they pursue exclusively cultural nature and are registered in the corresponding records of Castilla-La Mancha.

    The assets must be valued by the Cultural Heritage Assets Valuation Board of Castilla-La Mancha.

  2. 15% of the amounts allocated to the conservation, repair and restoration of assets belonging to the cultural heritage of Castilla-La Mancha, registered in the Inventory of the Cultural Heritage of Castilla-La Mancha.

  3. 15% of the amounts donated for cultural purposes established in the Cultural Patronage Law of Castilla-La Mancha, made to the entities established in article 3.1 of said law, included in the cultural patronage plan of Castilla-La Mancha:

    • The Community Board of Castilla-La Mancha and the Local Corporations of the region, as well as the Entities and Organizations that make up the Regional Public Sector, defined in article 4 of the consolidated text of the Finance Law of Castilla-La Mancha, approved by Legislative Decree 1/2002, of November 19, and the Local Public Sector of Castilla-La Mancha.

    • Non-profit entities fiscally domiciled in Castilla-La Mancha. Non-profit entities are understood to be those that are thus characterized by their regulatory regulations in response to their corresponding legal entity.

    • The universities that carry out their teaching and research activities in the territory of the Region, the Research Centers and the Higher Centers for Artistic Education of the Region.

    • Natural or legal persons with tax domicile in Castilla-La Mancha who regularly carry out any of the activities listed in article 2 of the Cultural Patronage Law of Castilla-La Mancha

The sum of the bases of the previous deductions may not exceed 10% of the taxpayer's taxable base.

These deductions are incompatible with the tax credit referred to in the Cultural Patronage Law of Castilla-La Mancha, as long as the aforementioned tax credit remains in force.

Completion

It will enter, in the boxes provided for this purpose, the value of the donated goods or the amounts destined for each of the purposes that give rise to the right to apply the deduction.