For donations of cultural assets and contributions in favor of the conservation, repair and restoration of assets 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 Community Autonomous Community of Castilla-La Mancha, Tax Measures.
Amount and requirements for applying the deduction
15 percent of outright donations s made during the tax period of goods that, forming part of the cultural heritage of Castilla-La Mancha, are registered in the Cultural Heritage Inventory of Castilla-La Mancha, in accordance with Law 4/2013, of May 16, on Cultural Heritage of Castilla-La Mancha, provided that is carried out in favor of any of the following entities:
The Board of Communities 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 .
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 .
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 Fiscal Regime of Non-Profit Entities and Tax Incentives for Patronage, provided that :
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 that are 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 Community Board 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 fiscally domiciled in Castilla-La Mancha. Non-profit entities are understood to be those that are thus characterized by their regulatory regulations in response to their corresponding legal entity.
c) 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.
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 deduction limit
The sum of the bases of the deductions established in the previous sections may not exceed 10 percent of the general taxable base and the taxable base of the taxpayer's savings. This amount is the result of adding the boxes  and  of the statement.
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. .
The tax credit is regulated in Chapter 2 of Title IV ("Tax Measures"), articles 21 to 24, both inclusive, of the aforementioned Law 9/2019, of December 13, on Cultural Patronage of Castilla-La Mancha.
Article 21 of Law 9/2019 defines tax credit as "those amounts recognized by the regional Administration in favor of taxpayers that can be used by them to satisfy the payment of taxes, public prices and fees, managed directly by the Board of Communities of Castilla-La Mancha, as well as the fee established in Law 9/2001, of March 21, which creates the Wind fee and the fund for the Technological Development of Renewable Energies and rational use of Energy in Castilla-La Mancha".
It is up to the Department of Finance of the Regional Government of Castilla-La Mancha to recognize a tax credit in favor of the donors for 25% of the business collaboration agreements or the monetary amounts donated to the recipients. and for the following purposes:
a) Donations made to the Community Board of Castilla-La Mancha and to the Entities and Organizations that make up the Regional Public Sector, provided that they are intended to finance expenditure programs or actions that aim to promote any cultural activity. .
b) Donations made to the Universities established in Castilla-La Mancha, to the Research Centers and to the Higher Centers of Artistic Education of Castilla-La Mancha, when they are intended to finance expenditure programs or actions whose purpose research activities regarding services and products with cultural content.
c) Donations made to the public universities of Castilla-La Mancha and to the public centers of higher artistic education in the region for the financing of expenditure programs or actions for the establishment of scholarships for access to higher education in studies. related to services and products of cultural content.