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Practical guide to 2021 Income Tax.

For amounts allocated by its holders to the conservation, repair and restoration of assets belonging to the Valencian Cultural Heritage

Regulations: Art. 4.Uno.q) Act 13/1997, of 23 December, regulating the autonomous range of Personal Income Tax and other taxes transferred, from the Valencian Community.

Amount and requirements for applying the deduction

  • 20% For the first 100 euros and 150

  • 25% For 100 for the rest of the value of the amounts allocated by the persons who hold assets belonging to the Valencian Cultural Heritage, registered in the General Inventory of the same, to the conservation, repair and restoration of the aforementioned assets.

  • The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that are carried out by credit or debit card, bank transfer, nominative cheque or deposit in accounts with credit institutions.

    The requirement of this requirement is established in the Additional Provision of Act 13/1997, of 23 December, which regulates the autonomous range of Personal Income Tax and other taxes transferred.