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Form 100. Personal Income Tax Return 2023

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

Amount and requirements 

  1. 15% of outright donations made during the tax period of assets that, forming part of the cultural heritage of Castilla-La Mancha, are registered in the Inventory of 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 made in favor of any of the following entities:

    • The Regional Government 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.

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

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

    The assets must be valued by the Board for the Valuation of Cultural Heritage Assets 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 Law of Cultural Patronage 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 Regional Government 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 domiciled for tax purposes in Castilla-La Mancha. Non-profit entities are understood to be those that are characterized as such by the regulations governing them in accordance with their corresponding legal personality.

    • Universities that carry out their teaching and research activities in the territory of the Region, the Research Centres and the Higher Centres for Artistic Education in 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 Law on Cultural Patronage of Castilla-La Mancha

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

Incompatibilities

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

The value of the donated goods or the amounts allocated to each of the purposes that entitle the deduction to be applied shall be entered in the boxes provided for this purpose.