For donations allocated for the promotion of the Valencian language

Regulations: Art. 4.Uno.r) 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 donations of monetary amounts made during the tax period in favor of the following entities:
  1. The Generalitat, public organizations and the instrumental public sector of the Generalitat.
  2. The local entities of the Valencian Community, their public bodies, foundations and consortia dependent on them.
  3. The public and private universities established in the Valencian Community.
  4. The institutes and research centers of the Valencian Community or that have headquarters there.
  5. The higher artistic education centers of the Valencian Community.
  6. The following non-profit entities whose exclusive purpose is the promotion of the Valencian language and domiciled for tax purposes in the Valencian Community:
     1. The foundations.
     2. Associations declared of public utility.
     3. The sports federations and associations in the territory of the Valencian Community.
     4. The federations and associations of non-profit entities referred to in the previous sections.
  7. Those objectively comparable to the previous ones based in other autonomous communities, member states of the European Union or associated states of the European economic area and whose exclusive purpose is the promotion of the Valencian language.

  For these purposes, when the donee is the Generalitat or one of its public entities of a cultural nature, the amount received in each year will be assigned, as a minimum credit, to the expenditure program of the budgets of the immediately following year whose purpose is the promotion of the Valencian language.

• Furthermore, 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 in accounts in credit institutions .

  This requirement is established by 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.