For donations of cultural goods and contributions in favor of the conservation, repair and restoration of goods belonging to the cultural heritage of Castilla-La Mancha, and for cultural purposes, included in the cultural patronage plan of Castilla-La Mancha

Regulations: 11 bis and 13 Law 8/2013 of Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.

Amount and requirements for applying the deduction

• 15% of the pure and simple donations made during the tax period of assets that, forming part of the cultural heritage of Castilla-La Mancha, are registered in the Inventory of the Cultural Heritage of Castilla-La Mancha, in accordance with Law 4/2013, of May 16, on the Cultural Heritage of Castilla-La Mancha, provided that they are made in favor of any of the following entities:

  1. The Regional Government of Castilla-La Mancha and the Local Corporations of the Region, as well as the Public Entities of a cultural nature dependent on any of them.

  2. The universities that carry out their teaching and research activities in the territory of the Region, the Research Centers and the Higher Centers for Artistic Education of the Region.

  3. Non-profit entities (foundations and associations declared of public utility) regulated in sections a) and b) of article 2 of Law 49/2002, of December 23, on the Tax Regime of Non-Profit Entities and Tax Incentives for Patronage, provided that :

     • - Pursue purposes of an exclusively cultural nature and

     • - They are registered in the corresponding registers of Castilla-La Mancha.

• 15 percent of the amounts allocated to the conservation, repair and restoration of assets belonging to the cultural heritage of Castilla-La Mancha, registered in the Inventory of the Cultural Heritage of Castilla-La Mancha.

• 15 percent of the amounts donated for cultural purposes established in Law 9/2019, of December 13, on Cultural Patronage of Castilla-La Mancha, made to the entities established in article 3.1 of said law, included in the cultural patronage plan of Castilla-La Mancha.

  The entities established in article 3.1 of Law 9/2019, of December 13, on Cultural Patronage of Castilla-La Mancha are the following:

  a) The Regional Government of Castilla-La Mancha and the Local Corporations of the region, as well as the Entities and Organizations that make up the Regional Public Sector, defined in article 4 of the consolidated text of the Finance Law of Castilla-La Mancha, approved by Legislative Decree 1/2002, of November 19, and the Local Public Sector of Castilla-La Mancha.

  b) Non-profit entities domiciled for tax purposes in Castilla-La Mancha. Non-profit entities are understood to be those that are characterized as such by the regulations governing them in accordance with their corresponding legal personality.

  c) Universities that carry out their teaching and research activities in the territory of the Region, the Research Centres and the Higher Centres for Artistic Education in the Region.

  d) Natural or legal persons with tax domicile in Castilla-La Mancha who regularly carry out any of the activities listed in article 2 of the Cultural Patronage Law of Castilla-La Mancha.

Joint maximum limit of deduction

The sum of the bases of the deductions established in the previous sections may not exceed 10% of the general taxable base and the taxable base of the taxpayer's savings. This amount is the result of adding boxes [0500] and [0510] of the declaration.

Incompatibility

These deductions will be incompatible with the tax credit referred to in Law 9/2019 , of December 13, on Cultural Patronage of Castilla-La Mancha, as long as the aforementioned tax credit remains in force.