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Practical Income Manual 2020.

Joint requirement for certain regional deductions for donations or transfers of use or loan

Deductions:

  • For monetary donations for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage,
  • For amounts allocated by their owners for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage,
  • For donations destined to the promotion of the Valencian Language and
  • For donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sports nature.

Joint requirement

  • The base of the above deductions may not be higher than 30 per 100 of the general taxable base and savings of the taxpayer, sum of boxes [0500] and [0510] of the statement.
  • In any case, the revocation of the donation will determine the obligation to pay the installments corresponding to the benefits enjoyed in the tax period in which said revocation occurs, plus the applicable late payment interest. , in the manner established by the state regulations regulating Personal Income Tax .