For amounts allocated to cultural credits
Regulations: Art. 4.Uno.x) Act 13/1997, of 23 December, regulating the autonomous range of Personal Income Tax and other taxes transferred, from the Valencian Community.
Amount of the deduction
21% Of the amounts paid for the acquisition of cultural credits from companies or institutions associated with the specific agreement signed with Culturarts Generalitat on the Valencian Cultural Pass. 100
Requirements for applying the deduction
The deduction can only be applied by taxpayers with income of less than 50,000 euros.
For these purposes, the taxpayer's income will be understood as acquiring cultural credits, the sum of the general net tax base and the tax base for savings , boxes  and  of the tax return.
- The maximum deduction base will be 150 euros per tax period.
In addition, the application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that is of legal interest to be applied , it is carried out by credit or debit card, bank transfer, registered cheque or deposit in accounts with credit institutions.
See Additional Provision 13 of Act 1997/23, of December, which regulates the autonomous range of Personal Income Tax and other taxes transferred.