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Practical guide to 2021 Income Tax.

For donations of property 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 of the deduction

  • 20% For the first 100 euros and 150

  • 25% For the rest of the value of the pure and simple donations made, during the tax period, of 100 assets that, forming part of the Valencian Cultural Heritage, are registered in the General Inventory of the aforementioned Assets, in accordance with the current autonomous legal regulations.

Requirements and requirements for applying the deduction

  • Donations are made in favour of any of the following entities referred to in Article 3 of Law 20/2018 of the Generalitat de Valencia in force on July 25, on cultural, scientific and sporting patronage in the Valencian Community:

    1. Non-profit organisations, registered with the Valencian Community, whose corporate purpose is cultural, scientific or sporting.

      Non-profit organisations are understood as:

      1. Foundations.

      2. Associations declared to be of public use.

      3. Sports federations and associations in the territory of the Valencian Community.

      4. The federations and associations of non-profit organisations referred to in the previous sections.

    2. The Generalitat, its public bodies and the public instrumental sector of the Generalitat.

    3. Local organisations of the Valencian Community, their public bodies, foundations and consortia that depend on them.

    4. The public and private universities of the Valencian Community, their foundations and the major schools assigned to them.

    5. The institutes and research centres of the Valencian Community or that are based in it.

    6. The higher centres of artistic teaching in the Valencian Community.

    7. The persons or entities that are beneficiaries of the patronage will also be those who are objectively comparable to those provided for in the previous point, based on others autonomous Communities, Member States of the European Union or associated states of the European Economic Area that carry out projects or activities declared of social interest under the terms of Act 20/2018, of 25 July, on cultural, scientific and sporting patronage in the Valencian Community.

  • 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.

    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.