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Practical Income Manual 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.Uno.q) Law 13/1997, of December 23, which regulates the regional section of the personal income tax and other transferred taxes, of the Valencian Community.

Amount and requirements for applying the deduction

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

  • 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 made by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions .

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