For amounts destined for cultural fertilizers

Regulations: Art. 4.One.x) Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community .

Amount of deduction

21% of the amounts paid for the acquisition of cultural passes from companies or institutions adhering to the specific agreement signed with Culturarts Generalitat on the Valencian Cultural Pass.

Requirements for applying the deduction

• The deduction can only be applied by taxpayers with incomes below 50,000 euros.

  For these purposes, the income of the taxpayer who acquires the cultural subscriptions will be understood as the sum of the general taxable base and the savings taxable base , boxes [ 0500 ] and [0510] of the declaration.

• The maximum deduction base will be 150 euros per tax period.

• 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

  See Additional Provision sixteen of Law 13/1997, of December 23, regulating the autonomous section of the IRPF and other transferred taxes.