10.15.25. For amounts destined for cultural fertilizers
Amount
21% of the amounts paid during the year for the acquisition of cultural passes from companies or institutions adhering to the specific agreement signed with Culturarts Generalitat on the Valencian Cultural Pass.
Requirements and conditions
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The deduction can 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.
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The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be carried out by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.
Deduction base
The maximum base of the deduction will be 165 euros (150 for taxpayers who died before October 28)
Completion
If all conditions are met, you must include the amount entitled to deduction in the box provided for this purpose.