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Practical manual for Income Tax 2020.

For donations allocated for the promotion of the Valencian language

Regulations: Art. 4.One.r) 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 donations of monetary amounts made during the tax period in favor of the following entities:
    1. The Generalitat, public bodies and the instrumental public sector of the Generalitat.
    2. Local entities of the Valencian Community, their public bodies, foundations and consortia dependent on them.
    3. Public and private universities established in the Valencian Community.
    4. Institutes and research centres of the Valencian Community or those based therein.
    5. The higher education centres for artistic education in the Valencian Community.
    6. The following non-profit entities whose sole purpose is to promote the Valencian language and domiciled for tax purposes in the Valencian Community:
      1. The foundations.
      2. Associations declared of public utility.
      3. 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 above, based in other autonomous communities, member states of the European Union or associated states of the European Economic Area and whose exclusive purpose is to promote the Valencian language.

    For these purposes, when the recipient is the Generalitat or one of its public cultural entities, the amount received in each financial year will be allocated, as a minimum credit, to the expenditure programme of the budgets of the immediately following financial year that have the objective of promoting the Valencian language.

  • Furthermore, 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 institutions

    This requirement is established by 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.