Skip to main content
Practical manual for Income Tax 2020.

For amounts allocated by their owners to the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage

Regulations: Art. 4.One.q) Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes, of the Valencian Community.

Amount and requirements for applying the deduction

  • 25% of the amounts allocated by the owners of assets belonging to the Valencian Cultural Heritage, registered in the General Inventory thereof, to the conservation, repair and restoration of said assets.

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

    The requirement for this is established in the sixteenth Additional Provision of Law 13/1997, of December 23, which regulates the autonomous section of the Personal Income Tax and other transferred taxes.