10.15.20. For donations allocated for the promotion of the Valencian language

Amount

The 20% for the first 150 euros and the 25% for the rest of the amount of donations of monetary amounts made during the tax period in favor of the following entities:

• The Generalitat, public organizations and the instrumental public sector of the Generalitat.

• The local entities of the Valencian Community, their public bodies, foundations and consortia dependent on them.

• The public and private universities established in the Valencian Community.

• The higher artistic education centers of the Valencian Community.

• Entities registered on the last day of the tax period in the Census of entities promoting Valencian.

For these purposes, when the recipient is the Generalitat or one of its public entities, the amount received in each year will be assigned, as a minimum credit, to spending programs in the budgets of the immediately following year that have as their objective the promotion of Valencian language

Requirements and conditions

• 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 in credit institutions.

• 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 assignments of use or bailments for other purposes of a cultural, scientific or non-professional sports nature, may not be greater than 30% of the general taxable base and of the taxpayer's savings .

Completion

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

In the case of marriage and if the donation is made by the spouses in equal parts, 50% of the total amount donated will be reflected.