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Form 100. Personal Income Tax Return 2023

10.15.18. For donations for the conservation, repair and restoration of property belonging to the Valencian Cultural Heritage

Amount

20% for the first 150 euros and 25% for the rest of the value of the monetary amounts donated for the conservation, repair and restoration of the assets that, forming part of Valencian Cultural Heritage, are registered in its General Inventory, provided that they are made to any of the following entities:

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

  • The Generalitat, its public bodies and the instrumental public sector of the Generalitat.

  • Local entities of the Valencian Community, their public bodies, foundations and consortia that depend on them.

  • The public and private universities of the Valencian Community, their foundations and the colleges attached to them.

  • Institutes and research centres of the Valencian Community or those based therein.

  • The higher education centres for artistic education in the Valencian Community.

  • Likewise, beneficiaries of patronage will be those persons or entities that are objectively comparable to those mentioned above and are based in other autonomous communities, member states of the European Union or associated states of the European Economic Area that develop projects or activities declared to be of social interest in the terms of Law 20/2018, of July 25, on non-professional cultural, scientific and sports patronage in the Valencian Community.

Requirements and conditions

  • The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

  • To be eligible for this deduction, the effectiveness of the donation made, as well as its value, must be accredited by means of a certificate issued by the recipient entity that must contain at least the following details:

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

    2. Express mention that the recipient person or entity is included among the beneficiaries of cultural patronage under 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. Purpose 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 object received on loan for use or as a loan.

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

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

    In the case of donations whose beneficiary is the Generalitat, its public bodies, public sector foundations and the consortia attached to it, a certificate from the department with jurisdiction over tax matters will be accepted instead of the certificate from the recipient entity.

  • The basis for 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 sporting nature, may not exceed 30% of the general taxable base and 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.