For donations or transfers of use or for other purposes of cultural, scientific or sporting nature

Regulations: Art. 4.Uno.s) 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

25% Of the amounts in which donations or use or comodidacy loans made are valued 100 cultural, scientific or sporting projects or activities not declared professional or considered of social interest in which the requirements indicated in the following section are met.

However, if the taxpayer applies the deduction for donations made to entities included in the scope of Act 49 / 2002, provided for in article 68.3.a) of the Personal Income Tax Act, the first 150 euros of the value of the donation will enjoy a deduction of 20 per 100.

Requirements for applying the deduction

• Donations or use or combote loans are made to non-professional cultural, scientific or sports projects or activities declared or considered of social interest , other than those intended for donations relating to Valencian cultural heritage and those intended to promote the Valencian language.

• Donations or use or combote loans are made in favour of the people and entities benefiting from Article 3 of the Act 20/2018 , of 25 July, of the Government, on cultural, scientific and sporting patronage in the Valencian Community.

  In accordance with article 3 of Law 20/2018, of 25 July, of the Government, on cultural, scientific and sporting patronage in the Valencian Community, the following are considered as beneficiaries:

  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. Cultural companies that have their tax address in the Valencian Community and whose corporate purpose is any of the following:

     1. Film, audiovisual arts and multimedia arts.

     2. Performing arts, music, dance, theatre and circus.

     3. Plastic arts or fine arts, photography or design.

     4. The book and reading and literary, phonographic and cinematographic editions in any format or format.

     5. Research, documentation, conservation, restoration, recovery, dissemination and promotion of the material and intangible cultural heritage of the Valencian Community.

     6. Folklore and popular traditions of the Valencian Community, especially popular music and traditional dances.

     7. The arts applied such as jewellery and handmade ceramics.

     8. Any other artistic or cultural activity.

  8. Natural persons resident and with tax residence in the Valencian Community who, in a habitual way, carry out cultural, scientific and sporting activities of a non-professional nature. For the purposes of this law, natural persons who engage in non-professional cultural, scientific or sporting activities will not be considered beneficiaries in relationship with the patronage modalities received from your spouse, stable partner, ascendant, descendant or collateral up to the third degree, or those that form part of the aforementioned individual of an entity in the income allocation system.

  9. The museums and museum collections recognised by the Regional Government of Valencia, as well as the archives in the Valencian Community.

• 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, European Union member states or associated European economic space states that carry out non-professional cultural, scientific or sports projects or activities declared or considered of social interest that give entitlement to this deduction.

Deduction base

• The basis of the deductions for donations made will be:

  1. In cash donations, their amount.

  2. In donations of assets or rights, the book value they have at the time of transfer and, failing that, the value determined in accordance with the rules of the tax on assets.

  3. In the creation of a real right of usufruct on real estate, the annual amount applicable, in each one of the tax periods for the duration of the usufruct, 4% of the cadastral value, determined proportionally to the number of days corresponding in each tax period. 100

  4. In the creation of a real right of usufruct on securities, the annual amount of dividends or interest received by the usufruct person in each of the tax periods of the usufruct's duration.

  5. In the creation of a real right of usufruct on assets and rights, the annual amount resulting from applying the legal interest of the money of each financial year at the value of the usufruct determined at the time of its incorporation in accordance with the rules of the tax on capital transfers and documented legal acts.

  6. In donations of cultural assets, inventoried assets not declared of cultural interest, locally relevant property or guaranteed quality works of art, the valuation carried out by the Valencian Cultural Heritage Assets Assessment Board. In the case of cultural assets that are not part of the Valencian cultural heritage, the board will also assess the sufficiency of the quality of the work.

• Maximum base: The value determined in accordance with the provisions of the previous point will have the normal value on the market of the good or right transferred at the time of its transmission as a maximum limit.

  • The base of deductions for use or commodate loans will be the annual amount that will be applicable, in each of the tax periods of the loan's duration, 4% of 100% of the asset calculated by the Property Assessment Board of the Valencian Cultural Heritage, determined proportionally to the number of days corresponding to each tax period.

    In the case of use loans or the use of premises for the execution of projects or activities, 4% of the cadastral value will be applied proportionally to the number of days corresponding to each tax period. 100

  • 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.

    This requirement is established by the Additional Provision sixteen of Act 13/1997, of 23 December, which regulates the autonomous range of Personal Income Tax and other taxes assigned.